关于改革税侦体制的思考

目前,我国涉税犯罪案件由公安机关的经侦部门管辖。公安机关因其"以块为主"的横向管理体制和不掌握纳税信息资料的先天不足,出现了受理案件渠道不畅、侦查协作机制不完善、行政执法与刑事执法不衔接和地方政府行政干预严重等侦查体制上的弊端。要走出当前涉税犯罪侦查的困境,必须对现有涉税犯罪侦查机制进行改革。建议建立一套单独的税务警察机构,以从根本上消除当前侦查体制上的弊端。

Researching about the Investigate System of Tax Crime Case

Under our country's existing investigation system,the crime case about tax is administered by the economic crime investigate department of the public security organ.Horizontal management system that public security organ implement and know,pay taxes of information material,it is not unblocked to cause the accepting case channel,the mechanism does not improve,the administrative law enforcement does not connect and investigate the drawback on the system with local government's administrative interference seriously with enforcing the law criminally to investigate and cooperate.To so get rid of the difficult condition of current tax criminal investigation,must reform existing tax criminal investigation mechanism,establish a set of individual tax constabulary organization.And it will dispel the drawback in the investigate system of tax crime case at present fundamentally.