涉税犯罪案件的社会机理和成本防控

Social Mechanism and Cost Prevention on the Tax Criminal Cases

犯罪现象与社会发展动态密不可分,涉税犯罪案件也不例外,甚至在经济犯罪领域,社会要素与犯罪行为的相互作用过程更为突出。涉税犯罪案件的社会机理是以"税务服从"为逻辑起点,以个体意识、制度构建、规范践行、当局形态为要素的公众模式。成本干预最优化的防控策略,是设法通过对上述四个社会要素的合理资源投入,达到降低税务管理成本,加大涉税犯罪人的犯罪成本,使之承受因为涉税犯罪活动而得不偿失的压力,最终达到抑制涉税犯罪活动的目的,其措施包括发挥媒体教化作用引导、构建税务与警务部门的轻微涉税违法案件信息共享平台、提高经济专业知识等。

Criminal phenomenon and the social development dynamic are inseparable.The tax criminal cases have no exception.Even in economic crime field,the process of interaction between essential factor of society and criminality is more prominent.The social machanism of tax criminal cases takes ＂the tax affairs obedience＂ as the logical beginning,takes the public pattern with individual consciousness,system construction,regulations fulfillment and authority shape as the essential factors.The best prevention strategy on cost intervention is to manage to devote reasonable resources into the obove 4 essencial factors,reduce costs on tax affairs administration,increase crime cost of the criminals so that the criminals would restrain their criminal purpose just because of pressure made by worthless benefits.The measures include playing the role of media of enlightenment and guidance,constructing information sharing platform on slight tax illegality cases in tax and police organs,and increasing professional knowledge on economy.