析涉税渎职犯罪的特点、表现形式

On the features and expressions of the crime of tax-related dereliction of duty

涉税渎职犯罪,严重破坏国家正常的税收征管秩序,给国家和人民利益造成重大损失。因此,严厉打击涉税渎职犯罪,熟悉和掌握涉税渎职犯罪的特点、表现形式,维护正常的税收征管秩序,是检察机关反渎职侵权部门全面履行检察监督职能的一项重要任务。

The crime of tax-related dereliction of duty seriously damaged the normal order of the national tax collection and management and the interests of the state and the people. As a result, crack down on the crime of tax-related dereliction of duty, familiar with its characteristics and manifestations and safeguard the normal order of tax collection and management, is an important task for the anti-malfeasance departments of the prosecution to carry out the functions of prosecutor supervision.