Taxman's Duty Crime

下面为大家整理一篇优秀的essay代写范文- Taxman's Duty Crime，供大家参考学习，这篇论文讨论了税务人员职务犯罪。税务系统在社会经济秩序健康发展以及在保证国家财政安全拥有重要的意义。其用于维护国家正常运行、社会经济有序发展、人民生活健康平稳等方面具有重大作用。用职务换取个人利益和渎职的税务人员，将大大降低政府的威信，削弱政府的执政能力；使社会成员失去了正义感和安全感，导致了国家秩序的混乱以及法律规则的缺失；它破坏了市场经济和发展，加剧了市场经济的矛盾和问题，破坏了资源的最佳分配。

Tax system plays an important role in the healthy development of social and economic order and the guarantee of national financial security. It plays an important role in maintaining the normal operation of the country, the orderly development of social economy and the health and stability of people's life. Tax officials who trade their positions for personal interests and malfeasance will greatly reduce the prestige of the party and government and weaken their ability to govern. Social members lost sense of justice and security, leading to the chaos of state order and the lack of legal rules; It destroys the market economy and development, aggravates the contradictions and problems of the market economy, and destroys the best allocation of resources.

Duty crime refers to the damage rules and code of conduct of staff members of state organs, state-owned enterprises, enterprises and institutions who take advantage of their duties, engage in corruption, bribery, favoritism, abuse of power, dereliction of duty, infringement of citizens' personal rights, democratic rights and commercial activities. According to the provisions of the criminal law, criminal punishment shall be imposed on criminal ACTS, including "the crime of embezzlement and bribery" "the crime of dereliction of duty, dereliction of duty" and so on.

Tax officials' duty crimes reduce the prestige of the state tax authorities, destroy the fairness and fairness of the tax authorities, and cause irreparable losses to the state finance and property. It undermines the process of socialist construction and prevents it from proceeding smoothly.

State organs serve the people, should and must maintain close contact with them, unconditionally accept their supervision, and should serve the people wholeheartedly. If state public officials do whatever they want, regardless of the will of the people, within the scope of their duties, they will seriously undermine the construction of socialist democracy, thus causing social unrest and affecting the long-term stability of the country.

The rule of law is the guarantee of the rule of law for the other three comprehensives. Tax officials must fulfill their duties. When performing their duties, they should regulate themselves in accordance with the provisions of laws and regulations, ensure fairness and justice in everything and safeguard social fairness and justice.

Tax officials, as law enforcement personnel, have certain discretion in their hands. However, if tax officials engage in malpractices for personal gain or abuse their power to seek profits for themselves or others, they will seriously damage the interests of the country and the people and cause a large loss of state property.

The duty crime of tax personnel destroys the good image of tax system in people's mind, and the clear reputation of state organs is seriously damaged in the duty crime of tax personnel.

This happens when tax officials exercise their powers, such as selling invoices, identifying and auditing taxpayers, tax relief and export rebates. The main forms of this kind of crime are bending the law for personal gain, neglecting duty, asking for bribes and so on. Such as the case of ji qiuzhen in 2007, as a public servant of the state tax authorities, favoritism, resulting in a real estate company to evade taxes up to 32 million, it may be said to be shocking.

This kind of case occurs in many aspects such as project bidding, bulk purchase, cadre selection and appointment. The main performance for embezzlement, bribery, kickbacks and so on. For example, xue wei, former director of a local taxation bureau in xinjiang, was sentenced to 11 years in prison after taking advantage of his position to provide convenience for others, occupying more than 270,000 yuan of public funds and accepting bribes of more than 40,000 yuan.

Some tax officials do not know enough about the boundary between work mistakes and crimes. They think that as long as they do not participate in the crime, it is not a crime until they directly participate in the crime, or the crime has its own leader to support, and will not involve themselves. What's more, some of the law does not comply with, the law enforcement is not strict, in the work irresponsible, single-minded to deal with, finally leading to a serious slowdown in tax work. Such as wang hongwu dereliction of duty case, its during holding the post of tax administrator, did not conscientiously fulfill their duties as tax personnel, in the taxpayer did not comply with the relevant laws, regulations, its did not check, verify and supervise taxpayers, causing tax losses of 3.63 million yuan.

At the present stage, China's small and medium-sized enterprises, as taxpayers, do not comply with the tax law, tax evasion and anti-tax evasion, corruption and anti-corruption fight exist in the tax bureau when collecting and managing. However, when the economy entered a new stage, some enterprises encountered many problems such as production and operation difficulties and poor economic benefits, so they threw "sugar-coated shells" to tax officials, wooed tax officials and sought personal gains at the cost of national taxation. Tax officials have certain powers of tax enforcement, so their duty crime is high. For example, among the duty crimes committed by tax officials in 2015, an astonishing 90% occurred in the primary tax departments, especially in the primary tax collection and management departments, which accounted for 92%, while the duty crimes committed in the audit departments were relatively few.

In the notification process of cases, it was found that the proportion of serial crimes spanning more than three years was as high as 83.3%, and in some cases, the serial crimes have lasted for nine, 15 and 16 years. These figures have caused serious losses to the state's tax revenue and property and undermined social equity and justice.

Tax officials often have diversity and concealment when committing crimes. Some of them plan carefully before committing crimes, design relevant links carefully, and use various means to achieve the purpose of concealment. Some are "internal and external cooperation", conspiring to embezzle tax money; Some even use high technology to commit crimes. These duty crime has very strong conceal sex, be not easy to be discovered, it is quite crafty means.

In addition to concealment, tax official crime is often a variety of means and has the characteristics of diversity. Some use administrative power to demand and accept bribes, some use financial convenience to embezzle public funds, some use informationization to take bribes, etc.

In the hundreds of thousands of yuan of crime amount, even tens of millions of yuan are repeated, the amount not only reflects the bad nature of the crime, but also reflects the huge loss of state property, is the theft of people's wealth. Such as the former hebei internal revenue service bureau director li zhen case, during his tenure, has received a total amount of 1 0510,900 yuan, shocking.

With the implementation of the government's policy of streamlining administration and delegating power, many law enforcement powers have been delegated to the grass-roots level, and the law enforcement powers of ordinary tax officials at the grass-roots level have been further enlarged, making it more difficult to prevent official crimes.

Nowadays, a variety of values pervaded the whole society, and tax officials would inevitably be influenced by some extreme ideas, such as money worship and hedonism. They betray the expectations of communism and the party, turn their power into a means to collect money for themselves, abuse their power, ask for bribes, do whatever they want, and finally end up breaking the law and committing crimes.

At the present stage, the management mechanism is not perfect, not perfect situation, and some tax authorities too concentrated power lead to the lack of effective supervision, and this gives some dishonest tax personnel to take advantage of the loophole. They took advantage of loopholes in the system to engage in insider trading, making the supervision mechanism almost useless and leading them to commit crimes.

China's tax system is a vertical leadership system, which makes it difficult for the lower level to effectively supervise the higher level. There are phenomena such as the subordinate dare not supervise the superior, the subordinate is not willing to supervise the superior, and the peer does not supervise because of human relationship, which makes the internal supervision become a mere formality. At the same time, some taxpayers do not dare to supervise tax personnel with the psychological fear of reprisals after the event, resulting in the failure of external supervision.

Tax authorities carry out various forms of clean government education work, including clean government lectures, BBS, training and other forms and these work will be regularly carried out every year, to a certain extent, it has played a role in preventing tax officials on duty crime. However, due to the imperfect supervision and assessment mechanism, the supervision and assessment are not included in the salary range, which makes the education of clean government become a mere formality. And some units even cope with, do not pay attention to the importance of clean government education, do not realize the significance of clean government education to tax work, make clean government education to play a warning, education role.

Combine basic information with special information, standardize and publicize the content, not only disclose the basic information of law enforcement subject, authority and basis, but also timely disclose the information of administrative license and punishment process; The unified platform combines multiple channels to achieve the purpose of standardization. It takes "public law enforcement platform" of the website of tax authorities as the main body, and takes public notice column, new media such as weibo and WeChat as its effective supplement to interact with the public platform of government law enforcement information, share information and expand its influence on the public. Early and late activities should be combined, related publicity activities should be standardized, and the time arrangement and time limit requirements of each publicity issue should be clarified. In addition, the related publicity process should be standardized and managed through division of labor and unified release.

Adopt the way of information disclosure, and recorded the whole process of means and the legal system of audit measures, strict enforcement of related rules, ensure the entity laws are implemented, to achieve the executive operating in the sun, and record the law enforcement behavior, so that it can be recorded, is back, let each important related tax law enforcement decided to accept the legitimacy of the review, improve tax law enforcement "visibility" and "transparency", and to ensure that always along the rule of law, tax law enforcement of the right orbit.

Joint tax audit prevent position crime is innovation of anti-corruption mechanism, in "education, supervision, management and protection" level, to establish internal and external relations, adhere to the "comprehensive management, punishment and prevention, prevention, prevention" the policy, always put the duty crime prevention work into the "prevention, supervision, management and protection" height, this is the key of the cultivation of clean government construction, take the initiative to strengthen coordination and cooperation with procuratorial organs at all levels, build the system of "system + technology" "tax + procuratorial" "+ integrity" rule of law "the trinity" big prevention structure. Tax authorities and procuratorial organs at all levels should hold joint meetings in time, report on the progress regularly, jointly carry out publicity and education activities of official crimes, and strengthen the coordination of case investigation.

A preventive publicity and education mechanism of "training + warning + culture" shall be established, and state tax authorities at all levels and procuratorial organs at the same level shall jointly carry out educational activities on the prevention of work-related crimes. Organize tax collectors to receive warning education in prisons, detention centers and other relevant places.

Hold joint meetings regularly to report on progress, analyze existing problems, and study countermeasures and measures to form synergy. A liaison officer system for preventive work shall be established. A liaison officer shall be designated by the procuratorate and tax authorities to collect and organize information to ensure the smooth flow of information. Establish a coordination mechanism for investigating cases, actively cooperate with the people's procuratorate in investigating cases, strengthen the people's procuratorate's analysis of the harm of official crimes and the underlying causes, and timely put forward countermeasures to improve the internal control mechanism to prevent tax authorities.

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