国外税务警察制度与我国建立税务警察的设想  

Tax Police Systems in Foreign Countries and Imagining of Establishing Tax Police in Our Country

作　　者：崔国贤[1] 于岭[2] 

机构地区：[1]中国人民公安大学,北京100038 [2]河北省保定市人民检察院,河北保定071000

出　　处：《江西公安专科学校学报》2004年第4期78-82,共5页Journal of Jiangxi Public Security College

摘　　要：当前我国税收领域存在严重的违法与犯罪活动,税务机关的查处手段缺乏足够的力度,司法机关处理涉税案件也有一定的难度。税务警察的建立在我国已经成为必然的趋势。国外几种具有代表性的税务警察制度可以为我国提供参考和借鉴。我国税务警察的建立,主要从法律依据、机构设置、职责范围等几个方面着手进行。At present, there are a lot of infraction and crime activities in tax field, and there is notenough intensity in handling with these crimes in tax organ, and also it is very difficult for judicial organs todealwithtaxcrimes.Establishingtaxpolicehasbeenaninexorabletrendinourcoumtry.Somerepresentative tax polece systems in foreign countries can give us some reference .To establish tax police inour country, we should start with legal basis ,organization setup and duty scope.

关 键 词：税收 涉税犯罪 税务警察 机构设置 职责范围 

分 类 号：D631.13[政治法律—政治学]