A Study On Configuration Of Investigating Right For Crimes Relative To Taxation

Crimes relative to taxation are increasing in number as a result of imperfection of socialist market economy, especially after speeding up of economic globalization. To develop, these crimes become collectivized, international and more and more complex and concealed. The severe situation explains our present method of crimes relative to taxation is hardly to satisfy the requirement that awe cri(?)es and ensure the tax revenue of the State. Therefore, our top-priority is to achieve the efficient allocation of investigating right of crimes relative to taxation.In the first part, existing a trouble in current configuration of investigating right for crimes relative to taxation. The Criminal Procedure Law of the People's Republic of China Paragraph 1 of clause 2 provide, The public security organs shall be responsible for investigation, detention, execution of arrests and preliminary inquiry in criminal cases. The People's Procuratorates shall be responsible for procuratorial work, authorizing approval of arrests, conducting investigation and initiating public prosecution of cases directly accepted by the procuratorial organs. The People's Courts shall be responsible for adjudication. Except as otherwise provided by law, no other organs, organizations or individuals shall have the authority to exercise such powers. The investigation mode evolved to tax-police coordination from primary tax-inspection coordination as a result of changing in investigative jurisdiction of crimes relative to taxation. This kind of configuration of Investigating Right method can not enough to resolve many problems in practice, on the contrary, it also causes other problems as reflected in three aspects. The existing problems in Public Security Organs, pay no attention to preliminary investigation; too rely on tax authorities in the aspect of investigation; weakness in stratagem, tackled capable; single type in investigation case and invalid to fight against crime; ill-match with tax authorities; unilateral emphasis on recovering money instead of striking and dealing with criminal suspect; investigators' inadequate professional knowledge in new fields lead to inefficiency investigation in actual crimes relative to taxation. The problems in tax authorities lie in lack of criminal evidence collecting experiences and investigation methods; local and department protectionism. The problems in coordination, the dualistic system of tax preliminary investigation, public security re-inspection slows down the reaction of public security organs; an obstructed information communication between public securities and tax authorities; autonomous investigations of public securities create duplication of effort, and then destroy their trusts.In the second part, the basic situation of configuration methods of investigating right for crimes relative to taxation in foreign countries and the revelation for us. Currently, the tax police system classified into two modes by and large, one is independence represented by Russia and Italy, armed-type; the other is subordinative and gentle type represented by German and Japan. The common ground of two types, every country's tax police system all were born in its severe crimes relative to taxation; the construction of tax police is not only the transform of public policy of the State, it's also the significant innovation of justice system of the State. Therefore, it must be operated and accomplished in juristical orbit; and at the same time keep the specificity of tax police's job functions, that means ensure the new forces specialise in investigate and publish the criminal relative to taxation. The advantages of independent armed type are reflected in three aspects. First, be a system of its own, that can improve the work efficiency. Second, the independent system of tax department can avoid interference of corrupt members, on the other side, it also can supervise and frighten those corruptors. Third, independent investigation system contributes to improve tax-polices' responding ability. The advantages of subordinative and gentle type is that can save large numbers of organization structuring thereby reduce the public expenditure and lower the tax costs; and that exploit the human resources of tax system to improve tax-polices' professional levels and quality of case handling; and that make for coordination between tax investigation and crimes relative to tax detection, and increase of efficiency of tax justice. From this two kinds of tax-police mode, we can see in the final analysis, they all through tax authorities to carry out crimes relative to taxation investigating right and then to accomplish the efficient strike for crimes relative to taxation, at last, to maintain the tax base of the State. Therefore, according to our country's basic condition and combine foreign countries' experiences, I think, we should also re-configurate the investigating right.In the third part, there is an assumption about our country's configuration of investigating right for crimes relative to taxation. Enduing configuration of investigating right for crimes relative to taxation with tax authorities directly, that can capitalize on their strengths and minimize their weaknesses, thereby increase investigation efficiency, strengthen legal supervision for tax authorities, and then supply a gap in legal supervision field. Starting from the reality and legislation, we should emphasize on three aspects. First, definite the scientific intension of investigation right for crimes relative to taxation. Second, make clear to limit the specific organizations which carry out the investigating right. Third, clarify the obligation to assist of Public Security, Customs and other organizations in process of investigation of crimes relative to taxation. There are five points of feasibilities about our establishing tax-police. First, other countries' sources are worthy of our using for reference. Second, the construction of tax-police before the founding of New China provides experiences for building unitive tax-police forces. Third, domestic professional police forces paved the way for building the tax-police. Fourth, the feasibilities are provided by the experiences of tax examination rooms and tax police stations. Last, the legal conditions for establishing the tax-police has been met. I propose we should learn and adopt guiding ideology of organization structuring of tax-police in Japan. We can through a special legislation to endure the investigating right for crimes relative to taxation with a special department of tax organs. Based on this, further clarify the main responsibilities and limitation of power.At the present stage, crimes relative to taxation are on the rise, amount involved with various criminal methods are increasing. This kind of crimes who occurs in specific fields is always professional. There are a lot of existing problems when investigate crimes relative to taxation in both theory and practice, so that in some ways the failure in the prohibition of crimes relative to tax never stops and even become increasingly intense. Criminal investigation is the initiation phase of criminal lawsuit and the foundation of the quality of judging. No investigation lawsuit without criminal investigation, let alone judicial process. What's more, the quality of investigation concerns justice and efficiency of the whole criminal lawsuit process directly. For the most part, the success of fighting against criminals depends on whether the tax-polices are skilled in investigating or not. Because of only through criminal investigations, we could find out the truth of cases then capture and investigate criminal responsibility. At last, provide the sufficient materials and proofs for the lawsuits of people's procuratorate and the judgments of people's court. So, we should re-configurate investigating right for crimes relative to taxation in a reasonable way, and then establish a tax-police force which is in accordance with current situation of China, to attack crimes relative to taxation in maximum and maintain economic and taxation orders.