国外税务警察制度的研究及对我国的借鉴  

The Reference to China about Research on Foreign Tax Police System

作　　者：刘焱烽[1] 

机构地区：[1]吉林公安高等专科学校,吉林长春130117

出　　处：《吉林公安高等专科学校学报》2009年第4期38-41,共4页Journal of Jilin Public Secunity Academy

摘　　要：建立税务警察制度已经成为一种国际趋势,越来越被发达国家所重视,并发挥越来越重要的作用。税务警察的建立可以增强税收的强制功能,加强税法的威慑力,能够对税收犯罪作出快速反应,对犯罪行为打击力度大,能有效地保障税务人员的人身安全。税务警察专业性强,能够很好地把握执法尺度,有利于缓解征纳矛盾。The establishment of tax police system has become an international trend of the establishment of the tax police can enhance the capabilities of the revenue of force, strengthening tax law. Effective in protecting the personal safety of Inland Revenue officers, to be able to very good grasp of the law enforcement scale is conducive to mitigating conflicts.

关 键 词：税务警察制度 征纳矛盾 集中型 分散型 

分 类 号：D631.12[政治法律—政治学]