浅淡涉税徇私舞弊罪的界定及预防

On Convicting and Preventing the Crime of Doing Wrong to Serve One's Friends or Relations

徇私舞弊罪是渎职罪中的重要种类。目前,税务人员涉税徇私舞弊罪的现象日趋突出,已经对当前税务干部队伍建设和税务机关正常履行税务职能产生了严重影响。因此,能否正确界定和有效预防涉税徇私舞弊罪的发生,对于检察机关正确行使侦查和公诉职能,推进税务机关依法治税,有效实现国家宏观调控职能作用有积极意义。本文针对当前执法、司法活动中存在的问题,主要从犯罪主体、主观方面、犯罪客观方面对涉税徇私舞弊罪的犯罪构成及界定作了理论分析,并结合税收实际对不应认定为徇私舞弊罪的行为进行了初步探讨,提出了预防此类犯罪的对策。

Doing wrong to serve one's friends or relations is a key crime of malfeasance. At present, it increasingly becomes an outstanding phenomenon in tax collectors dragged into tax and badly influences the building of the contingent of tax cadres and the implementing normal function of taxation. Whether convicting the crime correctly or not is an important job with regard to the function of investigation and prosecution of procuratorial organ, to the impetus to the governing tax by rule of law in tax bureau and to the national macro-regulating operation.