智慧税警协作下的涉税犯罪治理研究

Research on the Tax-related Crime Control under the Cooperation in Smart Taxation and Policing

我国涉税犯罪持续高发,依靠传统侦控方式发现和查处的难度不断加大,因而有必要对其新变化及特点进行梳理与总结.分析近年来的犯罪数据及典型案例可知,涉税犯罪的分工组织严密、职业化色彩明显,采用非接触方式从事犯罪活动日益增多,涉税犯罪案件中多种犯罪行为相互交织.涉税犯罪治理面临案件发现受理难度较大、传统侦控难以应对职业化犯罪、违法犯罪的法律规制不足等问题.涉税犯罪治理应从模式和方法上寻求突破,搭建多部门协同共建共治的格局,以智慧税警协作为主线,运用数据导侦及信息研判,实现涉税犯罪的智能防控和精准治理.

It is necessary to summarize the new changes and characteristics of the tax-related crime,which is more difficult to be investigated relying on the traditional means because of its high incidence in China.Analyzing the crime data and typical cases in recent years,it can be seen that the tax-related crime is well organized and professionalized,while non-contact criminal activities are increasing,and multiple criminal acts are intertwined in cases of the tax-related crime.The tax-related crime control is facing such problems as the trouble of case discovery and acceptance,the difficulty in dealing with the professional crime by the traditional investigation,and the lack of the legal regulations of crime.In order to achieve the intelligent control and precise governance of the tax-related crime,the crime control should seek breakthroughs in patterns and methods,including the cooperative management by multi-actors,the cooperation in smart taxation and policing,and the application of the data-oriented investigation and the information study.