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近年来,涉税犯罪案件高发频发,已成为破坏社会主义市场经济犯罪中的一个重要因素。本文通过对深圳市某区检察机关涉税犯罪案例的实证分析,透视该区涉税犯罪的基本情况、规律,分析实践司法过程中遇到的问题,提出治理涉税犯罪的对策与建议,进一步完善涉税犯罪在立法中的一些不足。
In recent years, the high incidence of tax-related criminal cases has become an important factor in undermining the crimes in the socialist market economy. Based on the empirical analysis of the case of tax-related crimes committed by procuratorial organs in a certain area of Shenzhen City, this paper analyzes the basic situation and law of tax-related crimes in the area, analyzes the problems encountered in the process of judicial practice, puts forward countermeasures and suggestions on how to deal with tax-related crimes, Perfecting Some Problems Concerning Tax-related Crimes in Legislation.