我国设立税务警察的构想  

On Building a Taxation Police Force in China

作　　者：吕晓伟[1] 

机构地区：[1]宝鸡文理学院政法系,陕西宝鸡721013

出　　处：《唐山师范学院学报》2010年第4期98-100,共3页Journal of Tangshan Normal University

基　　金：宝鸡文理学院重点研究项目(ZK0853)

摘　　要：在我国设立税务警察具有迫切的必要性和现实的可能性。因此,必须改革现行税收犯罪侦查机构,改变目前税务、公安人员协作办案的税收犯罪侦查机制,在税务系统组建独立的税务警察机构,并赋予它相应的权力,明确相应的责任,保护国家税收法律秩序。Building a taxation police force in China is of urgency and possibility. We must reform existing organs for investigating tax-related crimes, changing the current one that involves coordination between taxation staff and public security staff, and instead setting up an independent taxation police force within the taxation administration and giving it corresponding rights and making clear its obligations, i.e. maintaining national taxation laws and orders.

关 键 词：税务警察 税收犯罪 税收征管秩序 

分 类 号：D035.31[政治法律—政治学]