美国2020年度五大税案引发的思考

Some Reflections on Top Five Tax Cases in the United States in 2020

美国国内收入局犯罪调查部于2020年年末公布了典型涉税违法犯罪案件,旨在震慑违法行为、保障税收秩序。从这些税案中可以直观地了解美国涉税犯罪调查部的主要工作职能。本文在介绍美国国内收入局犯罪调查部基本情况和调查种类的基础上,结合其公布的五大典型税案对犯罪调查部的职能进行梳理分析,并对加强我国涉税执法工作提出几点思考,包括突出涉税执法的政治属性、赋予税务部门坚强有力的执法手段、加强对税务代理中介的规范和管理、继续推进个人纳税信用体系建设。

At the end of 2020,the Internal Revenue Service Criminal Investigation Division(IRS-CI)of U.S.Treasury published top five typical tax-related cases and its annual report of 2020,with the aim of deterring illegal activities and ensuring taxation order.From these tax cases,we can intuitively understand the main functions of the IRS-CI.Based on the introduction of the basic situation and investigation types of the IRS-CI,the paper analyzes the functions of the Criminal Investigation Division in combination with the top five tax cases and puts forward suggestions on improving the tax-related law enforcement in China.