浅议涉税犯罪案件的特点及讯问对策  

Characteristics and Interrogating Tactics of Cases of Tax - Related Crime

作　　者：花涛[1] 刘谋斌[1] 

机构地区：[1]广东省公安司法管理干部学院侦查系,广东广州510232

出　　处：《铁道警官高等专科学校学报》2002年第4期29-32,共4页Journal of Railway Police College

摘　　要：涉税犯罪是对我国刑事法律所规定的各种危害国家税收制度犯罪行为的统称。当前,这类犯罪在经济犯罪总量中占有相当的份额,是公安机关经济侦查部门面临的亟待研究的现实课题。本文在分析涉税犯罪案件一般特点和目前呈现出的新特点的基础上,提出了有针对性的讯问对策。Tax- related crimes include all kinds of offence aganist China's tax system according to Chinese criminal law. Now these crimes has rather large a proportion of all economic crimes so that it has been a problem before public secruity departments of economic investigation. This paper analyses these crimes' general and new characteristics and offers some interrogating tactics as well.

关 键 词：涉税犯罪案件 危害税收征管犯罪 讯问对策 

分 类 号：D918[政治法律—法学]