各国立法实践一个共同的趋势是逐渐扩大洗钱犯罪的上游犯罪范围,值得我国借鉴的是将税收法律制度与洗钱犯罪紧密地联系起来。笔者试图将税法与洗钱犯罪做一比较,挖掘两者之间的关联节点,希图在预防监控洗钱活动的过程中发挥税法的功效,达到预防洗钱犯罪与维护国家税收利益的协同效应。 A common trend in the legislative practice of all countries is to gradually expand the scope of the crime of laundering money for money laundering. It is worth our country’s reference to closely link the legal system of taxation with the crime of money laundering. The author tries to make a comparison between tax law and money laundering crime and excavate the related nodes between them. He hopes to exert the effect of tax law in the process of preventing and controlling money laundering, and achieve the synergetic effect of preventing money laundering crime and safeguarding national tax benefits.