税改背景下发票犯罪案件的情报导侦模式探析

On the Application Thinking and Methods of Studying and Analyzing Intelligence and Information to the Investigation of Invoice Crimes

近年来,虚开增值税专用发票及非法制售普通发票犯罪持续高发,特别是"营改增"税改政策全面推进以来,诱发税收犯罪的因素相应增加,发票犯罪形势更为严峻,公安税侦部门急需深刻认识形势,科学分析发票犯罪的新特点,认真总结近年来打击涉税犯罪的实战经验和成果,全面梳理情报分析研判在案件发现、线索梳理、犯罪事实查证、犯罪嫌疑人及犯罪网络查证等各个环节的运用方法,探索情报主导下的发票犯罪侦查新思路,全面提升预警和打击防范能力。

In dealing with the severe situation of tax- involved crimes in recent years,the tax- involved investigation departments shall fully aware the status quo,scientifically analyze the new characteristics and trends of tax- involved crimes,mainly invoice crimes,carefully summarize the actual combat experiences and achievements of combating tax- involved crimes in recent years,comprehensively review the application methods of studying and analyzing intelligence and information,find out the new thinking of invoice crimes investigation and improve the precaution and combating capacity.