涉税犯罪

涉税犯罪侦查中的税警协作

On the Cooperation between Revenue and Police in Tax-related Crime Investigation

涉税犯罪刑法司法解释浅析

An analysis of judicial interpretation of criminal law in current tax-involved crime

略论在涉税犯罪侦查中的税警协作涉税犯罪论

A Discussion about the Tax Police Coordination in the Criminal Detection Involving Tax Crime

有关涉税犯罪司法解释的探讨

Judicial Interpretation Related to Offences Against Tax

涉税犯罪成因分析

The Genetic Analysis of Crime Involving Tax

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。

This paper analyses these crimes ' general and new characteristics and offers some interrogating tactics as well .

涉税犯罪论

On Crimes Involving Tax

科学发展观与经济犯罪侦查教育培训的发展涉税犯罪侦查中存在的问题及对策

The View of Scientific Development and the Development of Economic Criminal Investigation Education Countermeasures Against Problems in Tax-related Crime Investigation

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。

Tax - related crimes include all kinds of offence aganist China 's tax system according to Chinese criminal law .

因此研究涉税犯罪，剖析其多发、高发的成因，有着重要的现实意义。

Therefore . to research tax-related crimes and analyze the causes of multiple and high incidence . has important practical significance .

浅谈拓宽涉税犯罪案源渠道的措施这些人因涉嫌犯有夜盗罪而被拘留。

Measures to Trace the Source of Tax Cases The men were pulled in on suspicion of having committed a burglary .

在行政刑法的理论中，涉税犯罪具有双重违法性，是刑事违法性与行政违法性的有机统一。

In the administrative criminal law theory , Tax-related crime with dual illegality , it is the criminal illegality and the unity of administrative illegality .

为侦破案件，打击涉税犯罪，挽回国家损失，我们必须有针对性地采取一些有效的侦查对策。

To uncover a case , crack down on tax-related crimes and retrieve losses of the country , we must pointedly adopt some effective investigative countermeasures .

骗取出口退税犯罪是伴随着我国出口退税制度的建立而产生的一种涉税犯罪。

Crime of obtaining export tax drawback from the stale is a kind of crime that spreads with the establishment of the system of drawback in China .

在原则的指导下，从刑罚的设计到个罪的完善，提出了完善涉税犯罪刑法的重构思路。

Under the guidance of the principle . the text made a reconstruction of involving tax-related criminal law from the design of criminal penalty to the perfection of one-crime .

由于一直没有法律上的明确规定，目前在涉税犯罪案件的查处中，普遍存在着税务机关先于司法机关作出行政处理的作法。

Being short of a clear-cut definition there exists in the investigations of criminal cases concerning tax a common practice that tax organs make an administrative penalty prior to judicial organs .

为了提高办理涉税犯罪案件起诉、审判的效率和水平，可设立税务法庭，专门审理涉税案件，从速打击涉税犯罪活动。

In order to increase the efficiency and level for handling the prosecution and judgment of criminal cases concerning tax , the tax court can be set up so as to specially hear tax-related cases and fight against criminal activities concerning tax as soon as possible .

加强税务稽查组织机构的建设，对净化税收环境、维护税收秩序、彰显稽查效能、打击涉税犯罪起着越来越大的促进作用。

Strengthen to build the tax inspection organization mechanism is playing more and more roles in the promotion to performance of tax affairs examiner potency , the attacking to the tax illegal crimes , the purification of tax environment , and the maintenance development of national tax revenue .

在涉税犯罪案件侦查中强调证据规格，有利于反腐倡廉，打击经济犯罪活动的开展，有利于提高民警业务素质和整体执法水平。

Emphasizing the evidence specification in crime about tax is favorable to struggle against corruption and encourage honesty , attack the development of the economic criminal activity , help to improve police 's professional qualifications , and also improve whole competence of enforcing law at the same time .

涉税玩忽职守犯罪法律适用问题探讨

Probe into the Law Application Problems on the Tax-related Misprision Crime

本文从五个方面对我国涉税走私犯罪进行了粗浅的研究。

In this paper , the author analyzes the smuggling crime involved tax from five aspects .

近年来我国涉税违法犯罪案件不断增加，税款流失严重，涉税犯罪形势严峻。

With tax-related criminal cases in China increasing and serious loss of taxation . the situation of tax-related crimes is serious .

在现行增值税管理机制下，增值税专用发票涉税违法犯罪案件得到了有效遏制。

Some crimes which involved the VAT ( value-added tax ) receipt have been effectively strained under the new VAT management .

摘要我国特有的税收文化历史环境，低层次的税收立法，不完善的税收制度以及落后的税收征管手段是造成涉税违法犯罪活动猖撅的主要原因。

China 's special cultural and historical tax environment , low-grade tax legislation , imperfect tax system and backward means of tax collection and administration are the main causes of rampant tax-related crimes .

树立新型的税收文化理念，提高税收的立法层次，建立独立的税收司法保障体系和执法监督体系，加强税收执行中各相关部门的协调配合，是根治涉税违法犯罪的治本之策。

And their fundamental solution is to establish new-type tax-culture ideas , upgrade tax legislation , set up an independent judicial safeguard system and enforcement supervision system , and strengthen the coordination between various related departments in tax administration .

魏：请将这些涉税资料复印一下给我们。浅谈拓宽涉税犯罪案源渠道的措施

W : Please make a copy of all your tax related documents and give them to us . Measures to Trace the Source of Tax Cases