论文标题:税务渎职犯罪司法认定疑难问题研究
The Restructuring of Human Resource Strategy of Huaiyuan Electric Power Co., Ltd.
论文作者 包来友
论文导师 鲁雪英,论文学位 硕士,论文专业 法律
论文单位 安徽大学,点击次数 156,论文页数 50页File Size2258k
2004-09-30论文网 http://www.lw23.com/lunwen_841895507/ 税务人员;渎职犯罪;司法认定
Tax official;crimes of dereliction of Duty;judicial determination
近年来，税收违法现象十分突出，这与税务人员渎职犯罪具有密切关系。但在查办税务渎职犯罪中，司法实践遇到不少疑难问题，因此，研究税务渎职犯罪，不仅有理论意义，更具实践意义。本文仅就司法实践难查难办的徇私舞弊型税务渎职犯罪——徇私舞弊不征、少征税款罪和徇私舞弊发售发票、抵扣税款、出口退税罪司法认定中的若干疑难问题作一探讨。 本文分三个部分，第一部分研讨了税务渎职犯罪司法认定中的共性问题，第二部分和第三部分分别研讨了徇私舞弊不征、少征税款罪和徇私舞弊发售发票、抵扣税款、出口退税罪在司法认定中的疑难问题。税务渎职犯罪主体包括税务机关在编人员、聘用从事公务人员和在税务机关委托行使其职权的组织中从事公务的人员。笔者具体分析了财政部门、海关工作人员、代征人徇私舞弊不征、少征税款行为及扣缴义务人不扣缴或少扣缴税款行为性质，认为财政部门、海关工作人员和法定税收代征人员、扣缴义务人不构成此类犯罪的主体。对于徇私舞弊的理解，笔者认为，徇私仅属必备主观要件，徇单位之私不属于徇私，但以为单位谋取利益为名，徇个人私情、私利的，应以“徇私”论；徇私舞弊行为不包括行政不当、行政侵权和过失行政失职行为，不征、少征税款行为不包括不履行税收强制执行措施的情形。对于两罪的犯罪后果，笔者认为，不征、少征的数额不应成为徇私舞弊不征、少征税款罪的定罪标准，徇私舞弊发售发票行为，应以发售发票的数量或面额数量来衡量行为的社会危害性。税务人员因受贿而犯渎职罪的如何处理，笔者认为，不征、少征税款不是受贿行为的必须结果，二者不存在原因与结果的关系;不征、少征税款行为也不是受贿行为的方法、手段行为，因为一般情况下，方法行为先于目的行为实施，所以，二者也不存在方法与目的的关系，因此，此种情形不属于牵连犯，应数罪并罚。同时，笔者在文中结合税收法规，具体阐述了询私舞弊不征、少征税款行为、拘私舞弊发售发票行为、拘私舞弊抵扣税款行为和询私舞弊出口退税行为在实践中的表现情况，区分了两罪与滥用职权、玩忽职守、偷税等相关犯罪的界限，以有助于司法实践对两罪的理解和认定。主题词:税务人员读职犯罪司法认定
In recent years, the phenomenon of violation of taxation law has been very prominent, which has a close relationship to those crimes of malfeasance of tax officials. But during the course of investigating and handing taxation malpractice crimes judicial organs have come across many difficult practical problem. Therefore, carrying out research work in the field of taxation malfeasance crimes not only has theoretical importance, but also has practical significance. This article will only explore some difficult problems of two types of crimes of malpractice for personal gain. ie, crime of failure to collect or under collecting tax payable engaging in malpractice for personal gain. Crimes of engaging personal gain in selling invoice, offsetting the tax payable and mailing tax refund for exports, etc.This essay is made up of three parts. The first part deals with the common problem in the course of judicial determination of malpractice crimes of tax officials, and the second ,the third one respectively deliberates some tough problems of crime of failure to collect or under collecting tax payable and engaging in malpractice for personal gain. Crimes of engaging personal gain in selling invoice, offsetting the tax payable and maling tax refund for exports in the field of judicial determination. The criminal subjects of taxation malfeasance include permanent staff of the taxation organs, temporary employees engaged in public affairs of taxation, and other servants on behalf of some social organizations empowered by taxation organs. By analyzing the character of behavior of the treasury , custom and lawful acting tax officials and withhold agents, exclude those financial officials, customs officers, lawful acting tax officials and withhold agents. Besides, acting dishonestly for one"s own benefits, the author holds, is an indispensable condition to these two crimes, and even though practicing favoritism for one"s working unit is not a kind of a wrongful act out of personal consideration, the circumstance of acting for personal relationships or personal interests under the pretence of obscuring profits for units should be looked on as "acting for one"s own benefit". In addition, the writer argues that those behaviors of fraudulences for selfish purpose do not embrace that of administrative improperness, administrative tort, negligent administrative blunder, and the act of failure to collect or under collect tax payable doesn"t encompass the omission of performing compulsory executory taxation measures, and as to the consequence of the two crimes, the writer thinks that the specific number of omission to collect or under collecting should not be the standard of the determination of the crime of failure to collect or under collecting tax payable, and the degree of social detriment engaging in malpractice in selling invoices ought to be valued by the number of the invoices selled or by the face value of the invoices. As to how to handle those tax officials committing malpractice crime due to take bribery , the writer thinks that the omissionto collect or under collecting tax is not the inevitable result of bribe, the two are not the relations of the cause and the results; the omission to collect or under collecting tax is not the method or means behavior of take bribery, for the average situation, method behavior acts before the intention behavior, therefore, the two are not the relations of the method and purpose. At the same time, the writer, in this dissertation not only specifically illustrates the practical manifestation of the behaviors of crime of failure to collect or under collecting tax payable engaging in malpractice for personal gain and Crimes of engaging personal gain in selling invoice, offsetting the tax payable and mailing tax refund for exports, but also differentiates the boundaries or dividing lines among these two crimes and other relevant crimes, like the crimes of abusing one"s power and the crimes of neglecting one"s duty so as to be helpful to understand and determine these two crimes in the judicial prac
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