The Research Of Tax-related Cases Between Tax Authorities And Public Security Organs

With the development of the socialist market economy,tax-related cases are gradually increasing.Usually,tax transfer mechanism is used in China.The tax inspector is responsible for the investigation of illegal tax-related cases.When the case was suspected of crime,they will transfer the cases to the public security organs.The transfer of tax-related cases is the key to the convergence of administrative law enforcement and criminal justice,namely,"the two laws".China's "Administrative Law Enforcement Organs Transfer of Specified Criminal Cases"(No.310 of the State Council of the People's Republic of China in 2001)(hereinafter referred to as the " "Transfer regulations")for the provisions of the system is very general,resulting in the tax audit authorities are often confused in the work process,so that the transfer of tax-related cases can not be moved smoothly.And the case will not be transfered timely.To resolve this problem,the author mainly puts up some provisions to make the responsibility of both sides clearly,and then refines the standard to improve the system.But there are special circumstances,because China's tax authorities are in the lack of authority in the audit process,so that they often need the public security organs to provide support.But the institutionalization of the mechanism is not writed in China's "Tax Administration Law" and "Criminal Procedure Law",so that the cooperation between the two sides is not clear on the division of responsibilities.In order to resolve the problems of the public security organs researching in advance,I will make recommendations.Then,the author believes that the effective communication between the tax authorities and the public security organs is the basis for the operation of the two sides.In view of the communication between the two organs,the author's proposal is to improve and perfect the joint meeting system of the tax authorities and the public security organs,that is the "bridge".The first part: Mainly combining with the tax-related case to make the obligations between public security organs and the tax authorities clearly.Secondly,discussing the status of China's transfer system and giving suggestions on the transfer time standards,evidence standards,before the transfer of the hearing and so on.In the second part:The author analyzes the legitimacy of the early intervention mechanism of the public security organs,and makes the legitimacy of the early intervention mechanism of the public security organs clearly,but the functions of the two sides is not clear in the the relevant legislation stipulates.In order to solve this problem,the author finally gives suggestions of the starting conditions and the way of starting.The third part: Mainly to solve the problem of poor communication between the tax authorities and the public security organs,and put forward the construction of the information sharing system.Since the joint conference system of taxation and public security organs has the characteristics of low cost,convenient organization and easy communication,the meeting as a form of communication between the two sides is more appropriate,so the author introduces the status of the joint meeting between the tax and public security organs and gives suggestions of the lead department,the time,the scope of the meeting and the effectiveness.The innovation of this paper lies in the use of case analysis,combined with the tax-related case to resolve problems,but because of the less of relevant literature and author's own knowledge and ability is limited,so the proposed recommendations are not able to be perfect.