| 刍议涉税犯罪案件侦查中的税警协作 |
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| 引用本文： | 王彬.刍议涉税犯罪案件侦查中的税警协作[J].税务与经济,2010(1). |
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| 作者姓名： | 王彬 |
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| 作者单位： | 吉林公安高等专科学校,吉林,长春,130117 |
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| 摘 要： | 税务机关与公安机关在处理涉税犯罪案件时,受立法、机构设置、职责权限和执法理念等方面的影响,协作配合存在着一些问题。通过调整机构设置、完善法律法规、规范工作程序、明确职责义务、搭建信息平台等措施,可以提高税警协作的质量。
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| 关 键 词： | 涉税犯罪 侦查 税警协作 |
A Discussion on the Cooperation between Tax Authority and Police in the Investigation of Tax-related Criminal Cases |
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| Wang Bin.A Discussion on the Cooperation between Tax Authority and Police in the Investigation of Tax-related Criminal Cases[J].Taxation and Economy,2010(1). |
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| Authors: | Wang Bin |
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| Abstract: | The tax authorities and the police are influenced by legislation,institutional settings,responsibility and authority,and law enforcement philosophy,etc.in dealing with tax-related criminal cases.And there are some problems in the cooperation.So it is of importance to improve the quality of the cooperation between tax authorities and the police by adjusting the institutional settings,improving laws and regulations,standardizing procedures,clearing duties and responsibilities and building up information platf... |
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| Keywords: | tax-related criminal cases investigation cooperation between tax authority and police |
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