关于成立税务警察的法律思考

Jurisprudence on Building a Tax Police

目前我国警税协作共同打击涉税案件,然而这种警税协作机制带来诸多弊端,无法保障良好的税收环境和税收秩序,不能达到将足额的税收上缴国库的目的,因此,建立税务警察是我国未来的必然趋势。税务警察的建立可在警察院校设税务警察院系培养税务警察、将税务警察设在税务机关内、未来立法明文规定税务警察的职责权限,等等。

At the present, there have been defects in the cooperate mechanism of police and tax administra- tion organizations, which is against the tax cases in China. This model couldn＇t ensure the fair environment and necessary order for taking a tax. So, the tax police will be built is the positive connection in the future. The ap- proach to building tax police is to strengthen fostering and training the tax police in the police colleges, to put the tax police in the tax organs, and to stipulate the responsibilities and power concerned clearly through the legislation.