涉税犯罪侦查中存在的问题及对策

Countermeasures Against Problems in Tax-related Crime Investigation

当前 ,涉税犯罪侦查工作中存在初查工作未受到应有重视 ;证据意识不强 ,获取的证据达不到批捕、起诉以及审判的要求 ;运用谋略不够 ,攻坚能力不强 ;侦办案件类型单一 ;法律依据不足 ;与税务机关协调配合不够 ;片面强调追缴款项、忽视对嫌疑人的打击处理等问题 ,影响了对此类犯罪的打击力度。为此 ,必须采取有力措施 ,提高涉税犯罪侦查工作水平。

Some problems exist in tax-related crime investigation. To solve these problems, some measures should be taken, such as strengthening primary investigation, normalizing collection of evidence, strengthening the use of stra tegy and etc.