摘要
当前,涉税违法犯罪类型相对集中,犯罪手段的隐蔽性、智能性增强,其集团化、专业化、复合化趋势使侦查工作的认定、取证、抓捕难度进一步增大,涉税犯罪的现实特点和发展趋势对公安机关和税务机关的密切配合提出了更高的要求,两部门的协作成效决定了能否有效打击、预防涉税犯罪,而高效、规范的协作机制是良好协作成效的制度保障。但从近年来警税协作的整体情况看,在协作范围、方式、深度及效果等方面还存在诸多问题,没有建立适应当前打击涉税犯罪需要的联动预警、防控机制。必须立足现实,以建立执法协作长效机制为目标,发挥信息共享对提高协作效能的核心作用,进一步完善现有的协作机制,立足于联合执法的实质性突破,切实形成打击、预防涉税犯罪的合力。
Currently, types of illegal tax- related crimes are relatively concentrated and modus operandi become more hidden and intelligent. The tendency of group crime, professionalization and compoundness makes it more difficult to identify, obtain evidence and arrest suspects in investigation work. Higher requirements that public security organ and tax authority have a dose cooperation are put forward because of the realistic characteristics and development tendency of tax - related crimes. The effect of cooperation between two departments determines that whether tax- related crimes can be effectively fought and prevented. Efficient and normative cooperation mechanism institutionally guarantee sound effect of cooperation. But from the whole situation of police - tax cooperation, there still exist many problems such as scope, means, deepness, and effect of cooperation. Cooperative warning, prevention and control mechanism which meet the need of fighting tax - related crimes have not been established. Based on the reality, targeting the long - term mechanism of law enforcement cooperation, we must activate the core role of information cooperation mechanism, make substantial prevent and fight tax -related crimes. sharing in improving cooperation efficiency, further improve the existing breakthrough in collaborated law enforcemnt and pool our strength to
出处
《山东警察学院学报》
2013年第2期110-116,共7页
Journal of Shandong Police College
基金
山东警察学院科研计划项目"新形势下的警税协作机制研究"(YSKYB201102)阶段性研究成果
关键词
涉税犯罪
信息共享
警税联动
tax- related crimes, information sharing, police- tax department cooperation
