关于成立税务警察的法律思考  

Jurisprudence on Building a Tax Police

作　　者：吴道霞[1] 

机构地区：[1]中国人民公安大学,北京100038

出　　处：《中国人民公安大学学报（社会科学版）》2008年第4期40-46,共7页Journal of People’s Public Security University of China:Social Sciences Edition

基　　金：国家自然科学基金项目子项目<跨国公司在华利润转移和避税问题研究>成果;项目编号:70271014;财务编号:32505007

摘　　要：目前我国警税协作共同打击涉税案件,然而这种警税协作机制带来诸多弊端,无法保障良好的税收环境和税收秩序,不能达到将足额的税收上缴国库的目的,因此,建立税务警察是我国未来的必然趋势。税务警察的建立可在警察院校设税务警察院系培养税务警察、将税务警察设在税务机关内、未来立法明文规定税务警察的职责权限,等等。At the present, there have been defects in the cooperate mechanism of police and tax administra- tion organizations, which is against the tax cases in China. This model couldn＇t ensure the fair environment and necessary order for taking a tax. So, the tax police will be built is the positive connection in the future. The ap- proach to building tax police is to strengthen fostering and training the tax police in the police colleges, to put the tax police in the tax organs, and to stipulate the responsibilities and power concerned clearly through the legislation.

关 键 词：税务警察 法律 警察院校 立法建议 

分 类 号：D922.204[政治法律—经济法学]