Recognition Of Tax Official’s Duties In Crime Of Dereliction Of Duty

As a kind of crime of duty negligence,the crime object is the lawfulness of duty activities.As a tax collection and management group,compared with the general group,tax personnel are often involved in a huge amount of damage and serious harm.This paper uses normative analysis and empirical analysis to study the identification of duties of tax officers in negligence.It analyzes the problems existing in the identification of duties and puts forward feasible suggestions for these specific issues.This paper analyzes the tax evasion case caused by the negligence of Lu’s duty.There are different understandings and judgment standards for the determination of duties in judicial practice.Through the analysis of the meaning of duties,the source of the duties of tax personnel is clarified,and the relationship between duties and powers of tax personnel is distinguished to define the duties of tax personnel.Through a lot of literature reading,combined with my six years of tax collection and management practice,I pointed out that there are mainly unknown legal levels of responsibility identification standards;the legal provisions related to responsibility identification are mostly general and abstract;the standards for responsibility identification are vague,lacking logic and There are three aspects of hierarchy.According to the above problems,the following measures are proposed.First of all,by regulating the legal rank of the basis for determining the duties and clarifying the collection and management provisions,we can clarify the contents of the duties and regulate the basis for determining the duties of tax personnel.Secondly,we can study the duty of attention to clarify the duty of attention of tax personnel and define their duties and responsibilities.Finally,the establishment of the duty exemption system is analyzed.And a duty exemption based on the principle of permitted danger and trust is proposed.