打击涉税犯罪中税警协作问题研究综述

涉税犯罪往往首先违反行政法规，在涉税犯罪侦查中，需要税务部门与公安部门的合作。在这样一个背景下，理论界和实务部门深入剖析了双方合作过程中存在的疑难问题，对税收行政执法与刑事司法的衔接大有裨益。同时还对现行税侦模式的弊端进行了论述，为完善和改革税侦体制指明了方向。

Review on the Tax Police Coordination against Tax Crime

Tax crime often violates administrative regulations,so it needs the coordination of tax organs and police organs.In such a background,the theoretical field and practical department analyze the difficulties in the process of coordination deeply,which is greatly helpful to both the tax administrative enforcement and criminal judicature.And they also remark on the bad side of present model of tax crime investigation,which points a direction for improving and reforming the tax crime investigation system.