论作为宏观调控主体“准司法权”的税务机关侦查权

On the Investigative Power of the Tax Authorities as the “Quasi-judicial Power” as the Subject of Macro-economic Control

伴随税收法定原则的逐步落实,《税法通则》的制定被提上日程,税务司法体系改革成为了研究热点,税务警察制度的引进再获广泛关注。税务警察制度同时赋予了税务机关侦查权与警察权,立足于调制现状,我国目前并无成立税务警察之必要。但由于侦查涉税犯罪中税务机关初查手段的缺乏,侦查机关侦查涉税犯罪专业知识的不足,以及涉税刑事审判中税务机关对征税权的滥用,确有赋予税务机关侦查权之必要。作为经济法上的宏观调控主体,税务机关享有征税权,税务机关的侦查权系维护征税权运行的准司法权。通过以征税权为核心构建税务机关侦查权的具体手段,可以有效实现保护基本人权与维护税收征管秩序价值的平衡,从而进一步促进经济法的发展,推动调制实践的进步。

With the gradual implementation of the legal principles of taxation,the formulation of"General Taxation Law"has been put on the agenda. The reform of the tax judicial system has become a focus in research,and the introduction of the tax police system has again received widespread attention. The tax police system endows the tax authorities with investigative powers and police powers. Due to the status quo,it is unnecessary to establish a tax police in China. However,owning to the lack of initial investigative methods of tax authorities in the investigation of tax-related crimes,the lack of professional knowledge of investigative agencies in investigating tax-related crimes,and the abuse of taxation power in tax-related criminal trials,it is essential to grant the tax authorities the power of investigation. As the subject of macro-control in economic law,the tax authority has the right to collect taxes,and the investigative power of the tax authorities is the quasi-judicial power to maintain the operation of the right to collect taxes. It is important to figure out the specific means of investigating power of tax authorities with taxation power as the core. Thus,it is possible to effectively achieve the balance between protecting basic human rights and maintaining the order of tax collection and management,thereby further promoting the development of economic law and advancing the progress of modulation practice.