检察机关语境下涉税犯罪企业合规实务问题研究

Research on Law-Abiding Practices of Enterprises Involved in Tax-Related Crime from the Procuratorial Organs’ Perspective

企业是保持市场经济活力的重要力量,而当面对涉税案件中企业常发的突出问题时,一味打击或者放纵都不是科学有效的治理方式,而企业合规制度无疑是一副良药。在“少捕慎诉慎押”司法理念贯彻落实、认罪认罚从宽制度等配套机制或理念的加持下,检察机关作为企业合规工作的主导具有合理性和便利性。检察机关通过完善检察建议综合治理、附条件不起诉、第三方监管等制度,有助于推动企业治理结构变革,丰富检察内涵。

Enterprises are an important force to maintain the vitality of the market-oriented economy.When facing the prominent problems of the enterprises involved in tax-related cases,we used to blindly crack down on or indulge them,which is not a scientific and effective governance method.For the enterprises to abide by laws is undoubtedly a good solution.With the implementation of the judicial concept of "fewer arrests,carefulness in prosecution and custody" and with the support of series of mechanisms such as the leniency to those who plead guilty,the procuratorial organs as the dominant force in guiding enterprises to comply laws are both reasonable and convenient this aspect.The improvement of the systems of comprehensive governance through procuratorates’ suggestions,conditional non-prosecution and third-party supervision can help promote the reformation of enterprise management structure and enrich the connotation of procuratorial work.