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犯罪现象与社会发展之动态密不可分,涉税犯罪案件也不例外。在经济犯罪领域,社会要素与犯罪行为的相互作用过程更为突出。涉税犯罪案件的社会机理是以“税务服从”为逻辑起点,以个体意识、制度构建、规范践行、当局形态为要素的公众模式。从公众模式的分析提出成本干预最优化的防控策略,是涉税犯罪案件成本防控策略的核心思想,是设法通过对上述四个社会要素的合理资源投入,达到降低税务管理成本,加大涉税犯罪人的犯罪成本,使之承受因为涉税犯罪活动而得不偿失的压力,最终达到抑制涉税犯罪活动的目的,其措施包括发挥媒体教化作用引导、构建税务与警务部门的轻微涉税违法案件信息共享平台、提高经济专业知识等。
The phenomenon of crime is closely linked with the dynamics of social development. Tax-related criminal cases are no exception. In the field of economic crime, the interaction between social elements and criminal acts is even more prominent. The social mechanism of tax-related criminal cases is based on the logic of “tax compliance ” and the public model of individual consciousness, system construction, standard practice and the form of authority. From the analysis of the public model, this paper puts forward the prevention and control strategy of optimizing the cost intervention, which is the core idea of the cost prevention and control strategy of the tax-related crime. It tries to reduce the tax management cost and increase the tax administration cost through the rational resource investment of the above four social factors. The criminal cost of tax-related criminals is subject to the pressure of over-compensation due to tax-related criminal activities, which ultimately leads to the suppression of tax-related criminal activities. The measures include giving play to the role of media enlightenment and building a slight tax-related taxation and policing duties Illegal case information sharing platform, improve economic expertise and so on.