A Study Of Establishing Tax Police System And Procedural Issues Of Investigation

Revenue means a lot for maintaining a nation. In a sense, we can say that our life standard and the stability and development of the society all depend on it. With the growth of marketing economics in China, the conflict between public interests and private interests is now becoming more and more acute. Problems in tax field can be seen as an impressive signal. The new tax system brings us a great deal of benefits in achieving fairness and efficiency. The gross quantity of tax has increased significantly. Meanwhile, criminals take kinds of methods to corrupt tax officers for tax dodging, which is a warm work. Because tax levy is a kind of governmental action and it is compulsive and volunteer, it always affects our own interests and inevitable results in conflicts between our country and every single person. In our country, the marketing economics is not consummate yet, adding the factor of globalization, so the tax related crimes keep on rising, and the measures become more and more complex and covert. Even worse, this kind of crime turns out to be international and well organized. Such an austere situation indicates that the present tax-related crime investigation system is not enough to cope with tax-related crimes. It urges that we build up tax police system with Chinese features to fight back criminals. This thesis analyses the social background of establishing tax police system in our country, comparing with the army or police system, such as in Russia and the tax-related crime investigation bureau system, such as in America, Germany and Holland. It analyses the possibility of establishing tax police system in China. Meanwhile, it also analyses the possible problems of the procedural issues of investigation and command that we establish a kind of more essential investigation system to cope with the actual features of the tax-related crimes in our country, considering the cost and efficiency of investigation.