经济分析理论对涉税犯罪案件侦查之导引

The introduction of the economic analytical theory to the investigation of criminal cases related to tax

经济理论中的数理分析理论运用到对涉税犯罪案件的侦查中来,可用成本公式“收入-成本= 利润”对涉税犯罪案件的作案手法、证据搜集和线索作分析、确认,从而为经济犯罪侦查人员提供一种新的侦查方法,为涉税犯罪案件侦查创造一种新的思路。

The mathematical analytical theory in the economic theory can be applied in the investigation of criminal cases related to tax, by using the formula ＂Income - Cost = Profit＂, to justify and analyze the methods by which criminals commit crimes, and the clues and collection of evidence. It provides a new investigative method for the investigators of economic crimes.