税务机关执法的研究——设立税务警察制度  

Research on law enforcement of tax authorities—Establish tax police system

作　　者：黄海云 Huang Haiyun(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)

机构地区：[1]南京财经大学,江苏南京210023

出　　处：《市场周刊》2020年第12期84-87,共4页Market Weekly

基　　金：江苏省研究生科研与实践创新计划“PPP财政风险测度、效应机制及其规避策略研究”(项目编号:KYCX19_1445)。

摘　　要：随着经济向高质量的方向发展,税收征管制度也随着不断调整,税务机关执法工作取得巨大成效,但取得税收收入的同时,我国也不断发生涉税违法案件,造成税源的流失,税务部门执法权限的限制导致税务部门执法的威慑力不高,因此可借鉴国外成功建立税务警察制度的例子,解决税务部门执法能力不足的现象,文章介绍建立税务警察的历史,分析意大利、美国、德国、日本四国税务警察制度的特点以及异同点,最后提出相关建议.As the economy moves towards higher quality,the tax collection and management system with constant adjustment.Tax au-thorities law enforcement work has achieved great results.However,China also constantly occur tax related illegal cases,resulting in the loss of tax sources while getting thetax revenue.Due to the limitation of law enforcement authority of tax authorities,the deterrent power of tax authorities is not high.Therefore,we should draw lessons from the successful example of establishing tax police system in foreign countries to solve the problem of insufficient law enforcement capacity of tax departments.This paper introduces the history of the establishment of tax police,anlyzes the characteristics of tax police systems in Italy,the United States,Germany,Japan and compares the similarities and differ-ences of the above countries.Finally the paper puts forward relevant suggestions.

关 键 词：税务警察 税收执法 涉税违法 

分 类 号：F810.423[经济管理—财政学]