Research On The Joint Mechanism Of Tax Police In Tax Inspection

Along with the increasing stability of economic structure and the deepening of tax reform,Cracking down on tax crime has become important,As a high intelligence crime in a specific field,tax related crime has the characteristics of strong specialization,high concealment and gang chain crime.In view of this,China proposes the combination of criminal justice and administrative law enforcement,in order to more effectively curb illegal tax crimes,We will not only punish illegal companies,but also hold criminal gangs to account for their criminal responsibilities,crack down on crimes from the source in a joint way of tax and police,and effectively deter criminals.But as far as the current situation,with the policy of "releasing management service" the change of the judicial department,There are still many problems,facing various challenges.In order to realize the normalization,unification and stabilization of the joint working mode of tax police,it is necessary for all relevant departments to work together to find a positive and effective joint mode.In this paper,through literature analysis,personnel interviews and case analysis,the mechanism of tax police joint is further studied.Based on the law government theory,power restriction and the coordinated governance theory,we have collected a large number of relevant literature and periodicals,Combined with the real cases of Baotou tax and police department in recent years,and interviewed and studied the front-line taxer and policeman,to understand the specific problems in the work,through the analysis and summary,we try to put forward personal countermeasures and suggestions,hoping to make the tax police joint mechanism in the long-term operation.This paper studies and analyzes the joint mechanism of Baotou tax police from three aspects: personnel mechanism,operation mechanism and safeguard mechanism.At the same time,many problems were found in the interview,such as the lack of legal support,inadequate safeguards,and great differences in the working methods of tax police.The main reasons for the deep-seated exploration are the low level of legislation,the lack of unified leadership,and the poor connection between criminal justice and administrative law enforcement,The main reasons are the lower level of legislation,the lack of unified leadership,and the poor connection between criminal justice and administrative law enforcement.In view of the above problems,the corresponding countermeasures are put forward to provide legislative support at the national level;at the local level,unified leadership and active protection;at the working mode,standardize the working process,build information interaction platform with the huge data,strengthen talent incentive and training,so as to make the joint mechanism of tax and police play a greater role in the investigation and treatment of tax related criminal cases.