逃税犯罪与网络金融犯罪综合治理技术体系研究

A Research on the Comprehensive Governance Technology System for Tax Evasion Crimes and Internet Financial Crimes

互联网时代,逃税犯罪与网络金融犯罪呈交叉混合态势且普遍高发。逃税犯罪中形成的违法收入,经过网络金融形成的新型金融业态可以达到隐瞒来源、逃避监管与规避税收的目的,并引发包括洗钱犯罪在内的网络金融犯罪。本文通过对数据、制度和系统等主要层面进行顶层设计并整合技术要素,构建了逃税犯罪与网络金融犯罪分类场景治理应用模式,最终建立了涵盖识别与预防、监测与预警以及响应与决策在内的犯罪综合治理技术体系。

In the Internet era,tax evasion crimes and Internet financial crimes are cross-mixed and occur frequently.The illegal income formed in tax evasion crimes develops into a new financial form through Internet finance,which can conceal income sources,evade supervision and avoid taxation,resulting in Internet financial crimes including money laundering.Through the top-level design and integration of technical elements in such main aspects as data,institutions and systems,this paper constructs the application mode for scenario management of classification of tax evasion crimes and network financial crimes. On this basis,the paper establishes the comprehensive governance technology system concerning crime identification and prevention,monitoring and early warning,response and decision-making.