税务违法案件举报制度的建立,把税务机关法律监督与公民的民主监督有机地结合在一起,从而既为公民对税务工作人员行使监督权提供了法律保障,又为司法机关惩治职务犯罪工作提供了线索,成为我国公民同职务犯罪作斗争的有力武器和重要手段,也成为税务机关发现和掌握涉税犯罪活动的 The establishment of the tax reporting system of tax violations organically combines the legal supervision of the tax authorities and the democratic supervision of citizens so as to provide both legal protection for the exercise of the right of supervision by the tax staff and the punishment provided by the judicial authorities for the punishment of job-related crimes Clues into a powerful weapon and an important means for our citizens in fighting duty crimes, and has also become a mechanism for the tax authorities to discover and control tax-related criminal activities