司法会计技术在危害税收征管犯罪侦查中的运用  

Use of Forensic Accounting technology in the investigation of the crime of endangering the tax collection

作　　者：张兴武[1] 

机构地区：[1]辽宁公安司法管理干部学院,辽宁沈阳110161

出　　处：《辽宁公安司法管理干部学院学报》2013年第1期51-52,共2页Journal of Liaoning Administrators College of Police and Justice

摘　　要：危害税收征管犯罪,是指违反国家税收征管制度,妨害国家税收正常活动,情节严重,触犯刑法,应受刑罚处罚的行为。此类犯罪共包括14种具体犯罪。在危害税收征管犯罪侦查过程中,需要应用司法会计的技术手段,收集、固定各类危害税收征管犯罪的证据,以实现揭露和证实各类危害税收征管犯罪的目的。本文拟从分析司法会计技术在危害税收征管犯罪侦查过程中的作用入手,对司法会计技术在危害税收征管犯罪侦查中的运用等相关问题进行一番较为深入、系统地探究,以期促进对于危害税收征管犯罪的打击和处理工作。The crime of endangering tax collection refers to the act violating the state tax collection system, obstructing the normal activities of state tax collection in serious plot, offending criminal penalties and should be subject to criminal punishment. Such crime includes 14 specific types of crimes. In the investigation process of endangering tax collection, the police should apply the technical means of Forensic Accounting to collect and fix all kinds of evidence to achieve the purpose of exposing and confirming all kinds of crimes of endangering tax collection. This paper start fi＇om the analysis of the role of forensic accounting technology in the investigation process of the crime of endangering tax collection, systematically explored related issues such as the use of the technology in depth, in order to promote the combat and management of the crime.

关 键 词：司法会计技术 危害税收征管犯罪 经济犯罪侦查 

分 类 号：D918[政治法律—法学]