两法修订前后云南省危害税收征管犯罪情况调查  

Report on the Crime of Jeopardizing the Administration of Revenue Collection in Yunnan

作　　者：王瑞林 

机构地区：[1]昆明市人民检察院,云南昆明650224

出　　处：《云南警官学院学报》2004年第1期68-71,共4页The Journal of Yunnan Police College

摘　　要：税收是国家赖以存在的物质基础 ,是为国聚财的主要渠道。作为调节收入分配和宏观调控经济的主要杠杆 ,税收又是生产关系的重要组成部分。由于刑法和刑诉法的修订 ,危害税收征管犯罪从 1997年 10月起 ,由检察机关的自侦案件中划出 ,改归公安机关侦查管辖。调查两法修订前后云南省危害税收征管犯罪情况 ,预测其发展趋势 ,提出加大对其打击力度的建议 ,对于今后危害税收征管犯罪的侦查工作 ,应该是有所裨益的。The collection of taxes is the foundation and principal channel for the state to raise monies for its productivity and survival. It is critical for the tax system to be productive that taxable income is adjusted to macroeconomic factors. With the amendments to criminal law and criminal procedure law,the crime of jeopardizing the administration of tax revenue collection has been transferred,since October 1997,to the jurisdiction of public security organizations from the procuratorate. It will be useful in the future investigation of these crimes to compare the situations,advantages, and problems for conditions before and after the laws' amendments and to propose any changes.

关 键 词：云南 危害税收征管犯罪 公安机关 侦查管辖 犯罪构成 刑事责任 

分 类 号：D924.33[政治法律—刑法学]