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当前,渎职侵权犯罪的案件呈逐年上升的趋势,因此打击渎职侵权犯罪已成为检察机关的工作重点。近年来,税务部门不断完善管理机制,深入开展反腐倡廉活动,取得了明显成效。但是,在税收法律法规和政策执行过程中,不同程度地存在着少数税务人员渎职的问题。本文主要结合国税部门的业务特点,谈谈如何预防与税收执法和征管密切相关的几类渎职犯罪。
At present, the number of cases of malfeasance and infringement crimes has been on the rise year by year. Therefore, cracking down on malfeasance and infringement crimes has become the focus of prosecutorial work. In recent years, the tax department has continuously improved the management mechanism and thoroughly implemented the anti-corruption campaign, which achieved remarkable results. However, in the process of tax laws, regulations and policies, there are some problems of malfeasance of a few tax officials to varying degrees. This article mainly combines the business features of the tax department, talk about how to prevent several types of dereliction of duty closely related to tax law enforcement and collection and management.