在应否建立我国税务警察研究中被忽视的重要问题

On the Neglected Important Problems in Whether Should Establish the Tax Police Research

是否建立我国税务警察,对我国的税收法治和宪政建设影响重大。但在该问题的研究中,一些至关重要的问题被有意无意地忽视了:在现代社会,征税权和警察权是两种不能合一的权力,尤其是不能集税收立法权和执法权于征税机关一身;建立税务警察并不是世界各国的普遍做法,是否建立税务警察,只能取决于本国国情或历史;在我国建立税务警察的理由似乎很充分,其实似是而非,经不起推敲。学界必须高度重视这些问题,并对其进行深入研究和讨论。

The tax police establishment or not brings great effects on Chinese revenue law and constitutional construction. Some important problems have been neglected. In modem society, taxing power and police power are two kinds of separated powers, especially the tax organs have the tax legislative power and law enforcement power. It is not the world common practice to establish tax police, which depends on the national conditions or history. So we should pay attention to the problems and research on it deeply.