涉税犯罪案件侦查案例训练模式新探  

The New Exploration for Case Training Model of Tax-related Criminal Investigation

作　　者：王全[1] 

机构地区：[1]中国刑警学院经济犯罪侦查系,辽宁沈阳110035

出　　处：《辽宁警专学报》2011年第1期106-108,共3页Journal of Liaoning Police Academy

摘　　要：文章在公安教育体制改革的大背景下,基于当前税侦教学中普遍采用的"案情简介"训练模式实战吻合度低的现状,通过总结"案情简介"训练模式的弱点并结合税侦实践和教学规律提出了一套紧密贴近实战的训练方案——"税案卷宗研析"。该套训练方案内容主要包括:真实税案卷宗浏览、证据识别与分类、证据合法性与关联性分析、证据证明力研判、证据相互印证度研判、取证来源与取证方法讨论、基于证据的案件法律事实构建以及相关法律文书的撰写。Under the background of the profound public security education and training system innovation and on the base of the current situation that the tax-related criminal investigation training model called as ＂case brief introduction＂ doesn＇t meet the practical need,this paper is written to bring forward a set of case training model called as ＂researching tax-related criminal case files＂.The major content consists of the following： looking through real tax-related criminal case files,analyzing the relevance and competence of evidences,estimating the proving ability of evidences,estimating how different evidences confirm each other,discussing the way of finding or collecting evidences,building up the legal fact and writing investigatory report.

关 键 词：税侦 训练 卷宗 

分 类 号：D631.15[政治法律—政治学]