论文标题:税收犯罪若干问题研究
论文作者
论文导师 何萍,论文学位 硕士,论文专业 法律
论文单位 华东政法学院,点击次数 94,论文页数 47页File Size701K
2007-11-03论文网 http://www.lw23.com/lunwen_71054987/
revenue;; crime;; study
税收作为国家经济生活的重要组成部分,是随着国家的出现而出现的。国家凭借政治权力向纳税人强制收取一定的钱物,进行再分配,以维护国家机器的正常运转,维持社会生活的良性发展。而征收税款是一种国家强制行为,不以纳税人的意志为转移,所以纳税人利益与国家利益往往是不一致的,甚至是完全冲突的。纳税人往往为了自身利益千方百计地逃避税法规定其应履行的义务,这就出现了税收违法行为。国家为了维护维护其税收管理活动的有序进行,就必然将其中的一些行为规定为犯罪予以严厉制裁,因而产生了税收犯罪。相对于其他全新犯罪来说,税收犯罪是融新旧犯罪于一体的犯罪类型。它既是传统型犯罪,也是新兴犯罪。其中税款犯罪,如偷税、抗税等是传统型的,而发票犯罪和税收职务犯罪却是新增的犯罪。 近年来,税收犯罪案件不断增加,范围不断蔓延,数额日趋增大,手段复杂多变,并呈现出团伙化、智能化,与税务人员勾结作案的趋势,而且某种程度上出现了屡禁不止、愈打愈烈的现象。亿元以上的个案屡有发生,涉税金额之高令人瞠目。大量税收犯罪现象的存在,严重扰乱了社会主义市场经济秩序,破坏了公平竞争的环境,损害了法律的尊严。 基于我国目前税收犯罪的现状及立法情况,笔者认为对税收犯罪进行研究是很必要的。本文共由五个章节组成,分别论述了税收犯罪基本问题、以及我国目前司法实践当中遇到的税收犯罪疑难问题,并就对我国对税收犯罪的立法缺陷提出相应的立法建议。本文是希望能够从多角度、多层次地认识税收犯罪,使之有效合理地适用刑法,建立长期的打击和预防税收犯罪的防范体系。
As an important part of national financial life, revenue appears as a nation is founded. A country reallocats certain money and material which are charged from tax payers forcefully by political power to maintain national machine working normally an keep social life developing soundly .However, revenue collection is a forceful activity and can`t will. There is some difference even some contradiction between tax payers` interest and a country`s interest .Tax payers evade taxation by any means for their own benefit ,as a result, some activities violating revenue laws occur. Undoubtly, a country must order some of activities as crimes and punish severely in order to keep revenue managing in right order, so revenue crime takes place. To some other new crimes, revenue crime is a type of mixing the new and the old actors. It is a traditional crime and also a new crime. Among them, tax crime such as evading taxtion, refusing to pay it belong to traditional type and ticket crime and tax workers breaking the law are new types. In recent years , revenue crime cases have been on the increase; the range has enlarged; the amount has become bigger and bigger; the ways of violating laws has become complicated and various. And even some brokers are organized in groups to collude with tax workers in a intellectual way. Such a case can`t be stopped and even grows more serious to some extent. The case with over 100 million RMB often occurs and the amount is so high that it shocks some people .The existence of revenue crime activity breaks the socialist market economy order severely; destroys the fair environment for competition and damage the dignity of laws. The writer believes it is necessary to take a study on revenue crime according to the present revenue crime state and legislative state in our country. This article consists of five parts, expounding on the basic problems of revenue crime, the present problems of revenue crime when executing judicial powers separately and putting forward the legislative suggestion according to legislative short coming of revenue crime. The writer hopes that this article can help us know more about revenue crime through different points of view on different levels .It also can be applicable for criminal law and severs as a reference for founding a long-term defensive system for striking and defending revenue crime.
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