关于我国设置税务警察的经济分析和建议  

Economic Analysis of Setting up Tax Police in China and Suggestions

作　　者：黄永进[1] 何俊鹏[2] 

机构地区：[1]吉林公安高等专科学校,吉林长春130117 [2]西南政法大学,重庆400031

出　　处：《吉林公安高等专科学校学报》2009年第5期26-29,共4页Journal of Jilin Public Secunity Academy

摘　　要：涉税犯罪不仅危害一国财政税收安全,而且极大地破坏社会经济运行秩序,受到世界各国税务执法机关的高度重视。因司法制度的差异,世界各国在打击涉税刑事犯罪上有着各自的模式,并普遍设置税务警察职能机构。通过我国与各国税务警察制度相比较,对我国涉税案件查处机制以及是否需设税务警察作经济分析并提出相关建议。Tax-related crime not only endangers the financial and tax security, but also undermines the operation of socio-economic order. So it is paid more attention to by the tax law enforcement agencies of the countries all over the world. Because of the differences in judicial systems, each country has its own mode for fighting against the tax-related crimes, and tax police functional agencies. By comparing the tax police system in our country with that of other countries, the author makes an economic analysis on the investigation mechanism of China for the tax-related cases, on whether China should set up tax police, and then puts forward some advice.

关 键 词：税务警察 比较优势 警察制度 交易成本 

分 类 号：D631.12[政治法律—政治学]