The Comparison And The Lesson Drawn From Tax-police System

A well-ordered market economy requires an environment with fair competition, and is also in need of a favorable taxation order. The current conflicts concerning various economical benefits are now collectively reflected in the taxation process. As the economic activities become more and more diverse, many problems are now confronting the tax management in every country around three world. The means for tax aversion steadily increase ,and are on a more and more grand scale. To strengthen the punishment for the crimes concerning tax violation, both developed countries, such as Germany, Japan, US, France, Holland, and developing countries, such as Guatemala ,E1 Salvador, and Costa Rica pay high attention on the construction of the tax-police team. The establishment of tax-police in all countries can be subdivided into two types: one is the army or police force system typical of Italy; the other is the tax violation case investigation system typical of Germany. The former lays its emphasis on the "police", And its merit is that it has a strong deterrent force, receives quick response and can launch a vigorous impact on such crimes. The latter lays particular stress on the specialization of "taxation". And its superiority is that it has a perfect command of taxation laws, and can clearly distinguish crimes from non-crimes, this type of crime from that type. No matter what form is taken in the construction of tax-police team, all has its characteristics and is complement to each other. Through this inspection on the two major tax-police model around the world,we can draw the conclusion that, the tax organ in our country has a rich experience in the investigation of tax violation crimes when in cooperation with procuratorial organ, and so is competent for coordinating and commanding the daily work in tax crime investigation. So, we can see that the Tax crime investigation system typical of EU member countries, such as Germany, Holland, etc, which has no armed tax-police system, is feasible in our country, more in keep with our national condition, and so is worthwhile for reference.