外资企业偷税犯罪侦查

The Investigation of Tax Dodging by the Company Run by Foreign Capital

近年来,外资企业中一些不法分子的偷税行为逐渐浮出水面,而且呈发展壮大之势,其危害是十分严重的。文章从侦查实务的角度简要介绍了我国目前外资企业的偷税状况,分析了其实施偷税行为的主要手段及特点,并在此基础上总结了一些针对外资企业偷税行为的经济侦查措施。

Nowadays, there has been tax dodging by some companies run by foreign capital in our nation, and the number of that has been growing sharply. The consequence of that is very serious. The article introduces the condition of our nation＇ s tax dodging by company run by foreign capital briefly, and analyzes its primary means and characteristics of the crime. And on the basis of that , thearticle has brought forward some investigation measures against the tax dodging by company run by foreign capital.