浅析逃税犯罪的侦防对策

On the Countermeasures of Tax Evasion Crime

依法纳税是每一个公民应尽的义务,税收收入也是我国财政收入的主体来源,具有无可比拟的现实意义。逃税行为给国家财政收入和市场经济的运行造成许多极其不利的影响。我国关于逃税犯罪及其侦防对策的研究尚待完善,针对这一现状对逃税犯罪行为提出侦查和防范两方面的建议,对于完善国家税收管理体系、做好国家税收管理的基础工作有着重要而深远的意义。

Paying taxes according to law is the duty that every citizen should fulfill, and tax revenue is the main source of the revenue of our country, and it has incomparable realistic meaning. Tax evasion has many adverse effects on the country＇s fiscal revenue and the operation of the market economy. Study on tax evasion crime and its countermea- sures in China is not perfect. This paper on tax evasion crime puts forward two proposals for the investigation and prevention to improve tax management system, besides, the state has important and far-reaching significance to do the basic work of national tax adminis- tration.