论我国虚开增值税专用发票罪侦查模式转型的价值与路向  

The Value and Path of the Transformation of the Investigation Mode of the Crime of MakingOut Special Invoices for VAT in China

作　　者：王珊 WANG Shan(Department of Reconnaissance,Fujian Police College,Fuzhou,Fujian,China 350007)

机构地区：[1]福建警察学院侦查系,福建福州350007

出　　处：《内蒙古师范大学学报（哲学社会科学版）》2024年第1期60-68,共9页Journal of Inner Mongolia Normal University：Philosophy and Social Sciences Edition

基　　金：福建省科技厅“考虑防范经济金融风险的新型犯罪智能研判模型构建路径与方法”(2023R0103)研究成果之一。

摘　　要：随着技术与经济的快速转型,虚开增值税专用发票犯罪行为呈现网络化、跨地区跨境、创新手段、专业化和滥用金融工具等特征,对国家财政和经济秩序造成了严重威胁。传统侦查模式存在被动侦查为主、侦查效率偏低及协作机制不畅等问题,税务侦查部门主要依赖被动获取线索,从而导致案件侦办效率不高,并且缺乏与其他部门的有效协作,难以形成整体打击力量。为应对这些新特征所造成的威胁,需要从被动型侦查转为主动型侦查,由低效型侦查转为高效型侦查,由独立型侦查转向协作型侦查,通过侦查模式转型,引入大数据分析和人工智能等新技术手段,并强化跨部门协作,建立信息共享平台,解决数据保护与隐私问题,提高侦查效率和准确性。With the rapid transformation of technology and the economy,the crime of making out special invoices for VAT presents the characteristics of network,cross-regional and cross-border,innovative means,specialization,and abuse of financial instruments,which poses a serious threat to the national financial and economic order.The traditional investigation mode has problems such as passive investigation,low investigation efficiency,and poor cooperation mechanism.Tax investigation departments mainly rely on the passive acquisition of clues,which leads to low efficiency of case investigation and a lack of effective cooperation with other departments,making it difficult to form an overall strike force.To cope with these new characteristics,it is necessary to change from passive investigation to active investigation,from inefficient investigation to efficient investigation,and from independent investigation to collaborative investigation.Through the transformation of investigation mode,new technical means such as big data analysis and artificial intelligence should be introduced,and cross-departmental collaboration should be strengthened,information sharing platforms should be established to solve data protection and privacy issues,and improve the efficiency and accuracy of investigation.

关 键 词：虚开增值税专用发票罪 侦查模式 转型路径 

分 类 号：D924.33[政治法律—刑法学]