Prevention On Duty Crimes In Taxation Organ In China

Since the1990s, the corruption has become the most concerned focus around the world. As the main manifestation of the phenomenon of duty crimes, the corruption is considered as the human cancer in the social life, and greatly undermines the social justice and the political institution. The taxation system has been the field with the highest rate of duty crimes in recent years, which has been paid attention by both the academic and government respectively with several paper and works and sound measurements carried out by the taxation and prosecution authorities. Duty crime prevention can be thought as an old and developing, significant and complex global issue. Since the foundation of our Communist Party, we have been attaching the great importance to strengthening anti-corruption capability and self-building. However, it will be a long-term project to prevent the duty crimes when it is transformed from the government-oriented economy to market-oriented economy, and is influenced by the following negative effects and related factors such as the impacts of rapid economic growth, social structure change, social classes reorganization and disparity, more and more violent conflicts of interests between people, rapid widening income gap, social consciousness disorder and so on, without any exception including the taxation field.In this paper, with a brief description of duty crimes, duty crimes in taxation organ, the research focus and ends of the paper are introduced. The paper illustrates the constitution of taxation duty crimes, analyses the current status and the specific forms of taxation duty crimes, profoundly explains the reasons that the taxation system causes duty crimes, and finally provides suggestion to prevent duty crimes in taxation organ.In fact, the legal tradition in China is nothing less than profound, but the abidance by rules has never been effectively established. In the circumstance of the nation ruled by law, all acts shall comply with the law, especially about relationships between the "power" and "law". But some people holding the public authority is not very clear at this point, or do not want to know either. They breach the law and make use of the power delegated by the public on private purposes, which makes the people not trust the law, and shake the credibility and authority of the law. Therefore, it is very essential to increase ideological and moral education for the national staff, and to establish of a sound legal system to prevent the duty crime. This is a major highlight to discuss the relevant questions on taxation duty crimes and their prevention with the comprehensive use of legal theory, economic theory, and psychological theory, fully drawing on previous research results so that it can provide useful theory support for the duty crimes in the future.According to the aforesaid, the schedule of the paper is as follows:In the first chapter, the paper defined duty crimes in the taxation organ. This chapter first generally presented the concept of duty crimes, which nature is the alienation of public power, and then duty crimes in the taxation organ is introduced, and it focuses on the constituent elements of such crimes, and then it mentions how to properly identify duty crimes in the taxation organ, including the appropriation solutions of errors at work and breaches the administrative laws. Then the current status and the characteristics of duty crimes in the taxation organ are specified, mainly on the current position and some remarkable characteristics. In this part, some reference of the large number of cases and data is quoted, in order to vividly illustrate the necessity and the urgency of duty crimes prevention.In Chapter II, it focuses on the causes of duty crimes in the taxation organ. This chapter demonstrates the causes in three aspects of criminal physiology, economics and the current domestic legal status.In Chapter III, duty crime prevention is specified. It begins with a brief introduction to what is the duty crime prevention in taxation organ, and then focuses on how to prevent duty crime, and gives some suggestions for crime prevention such as increasing the quality of tax officials, relevant system constructions and improvement of legal system and so on.