美国国内收入局税务刑事调查经验及启示

Experience and Enlightenment of Tax Criminal Investigation of the Internal Revenue Service of the United States

数字经济的快速发展为我国税务稽查工作带来新挑战。美国国内收入局在科技赋能税务刑事调查方面具有较强优势,积累了较为丰富的工作经验。本文通过系统梳理美国国内收入局税务刑事调查经验,结合我国税务稽查实际,提出进一步强化执法保障与警示威慑、加强金融调查与数字化建设、深化国际税收合作等建议。

The rapid development of digital economy brings new challenges to China's tax inspection.The Internal Revenue Service of the United States has a strong advantage in technology-enabled tax criminal investigation.The paper systematically summarizes the experience of the Internal Revenue Service tax criminal investigation in the United States.Combined with the actual situation of China's tax inspection,the paper puts forward suggestions to continuously strengthen law enforcement protection and warning deterrence,strengthen financial investigation and digital construction,and further deepen international tax cooperation.