新时期涉税犯罪的特点及侦防对策

税收是国家财政的主要来源,是国家实现政治、经济、军事等职能的经济保障,是贯彻落实经济和社会政策的经济杠杆。雄厚的财政实力是国家强盛、国防稳固、人民生活水平提高和社会各项事业发展的根本保证。涉税犯罪严重破坏国家正常的税收征管秩序,危害国家财政和国库安全。深入研究新时期涉税犯罪的规律特点,全面梳理税侦工作面临的问题,严厉打击涉税犯罪,确保国家经济命脉的安全,是公安机关在新的历史条件下的重要任务和职责。

Characteristics of Tax-related Crime in the New Era and the Investigation and Prevention Measures

Tax, the main source of national finance, serves as both an economic guarantee to fulfill political, economic, military functions and also an economic leverage to implement economic and social policies of a nation. Solid financial ground is the fundamental assurance for a strong and prosperous state, the stable national defense, the improvement of people’s living standards, and the development of various undertakings. Tax-related crime severely undermines the order of tax collection and administration as well as the safety of national finance and treasury. Therefore, it is important for the public security organs to conduct in-depth study on the characteristics of tax-related crime in the new era, to sort out problems concerning the investigation of tax-related crimes, to fight against tax-related crimes severely and to protect the safety of national economic lifeline.