Tax And Police Joint Enforcement Mechanism In The Adminstration Of Tax Illegal Acts

In recent years,with the rapid development of the economy and increasingly rampant criminal activities,our country has put forward a mechanism to improve the link between administrative law enforcement and criminal justice,and to establish information sharing,case notification,and cases transfer system for administrative law enforcement agencies,public security agencies,procuratorial agencies,and judicial organs.At the same time,with the continuous reform of the tax administration system,the mechanism of police stationed in the tax bureau is still in its infancy,and a complete theoretical mechanism system has not yet been formed.The actual work experience is less.In order to establish a normalized tax-police joint mechanism,it will also require multiple efforts and common improvement.This article uses the literature research method,the case study method and the interview method to conduct a large amount of reading and collecting relevant theories of administrative law enforcement and criminal justice and the literature of the tax-police combined mechanism,and to analyze and study the actual cases.In this paper,we interviewed staff of the frontline L-State Bureau of State Tax Inspection and the Public Security Economic Investigation Detachment to understand the problems in the actual work,combined with the existing mechanisms and related policies,analyze and summarize the current issues of the tax-police joint mechanism,and try to put forward some views and suggestions,I hope to provide some help to the normalized tax police joint mechanism.This article analyzes the L city tax police liaison mechanism through the personnel mechanism,operating mechanism and safeguard mechanism,and finds that there are factors which are not conducive to the normal operation of the tax-police and the lack of corresponding institutional support in the personnel mechanism.According to the interviews,the reasons for the unfavorable combination of tax-police are broadly divided into five areas:low level of legislation,poor legal convergence;lack of operability,transfer to form;the evidence collection standards are different,the evidence is difficult to use;law enforcementpower is limited,verification costs is increased;the system is not perfect,lack of effective protection.In order to solve these problems,it is necessary to have some countermeasures,such as constructing and perfecting the legislative system and forming a law enforcement environment for the rule of law;exchange platforms form an efficient sharing mechanism;establishing and improving the organizational structure to form a strong leadership core;improving the tax-police cooperation mechanism and forming a standardized work flow;sources of revenue and expenditure are mobilized to form ample funding guarantees;strengthening supervision and assessment to form a perfect mechanism of tracing-effect;business training is strengthened to form a strong learning atmosphere.Effective measures will help solve the problem of poor communication and promote the normal operation of the tax-police mechanism.