涉税犯罪的刑事司法反思

Reflections on Criminal Justice for Tax-related Crimes

由于税收的专业性与复杂性,使涉税犯罪刑事司法制度具有自身特色。随着我国经济的发展,涉税犯罪不可避免地呈现上升趋势,有关涉税犯罪刑事司法制度的一些不足也逐渐暴露出来。建立税务警察、税收司法机关等治理涉税犯罪案件的专门机构,完善治理涉税犯罪案件的程序,对于遏制涉税犯罪具有重要意义。

Due to the specialty and complexity of taxation,the criminal justice for tax-related crimes has its own characteristics.The development of our economy unavoidably brings about with it the increasing cases of this kind of crimes,and some shortcomings of the judicial systems concerned also present themselves.As a result,to establish some specialized sectors,such as tax police and judicial organs for collection of tax,and to regulate the procedure for such crimes can significantly curb the commiting of such crimes.,