徇私舞弊发售发票、抵扣税款、出口退税罪研究（可编辑）

徇私舞弊发售发票、抵扣税款、出口退税罪研究（可编辑） 摘 要 徇私舞弊发售发票、抵扣税款、出口退税罪是 1997年修订后的《中华人民 共和国刑法》中新增设的罪名。本罪自设立以来,在维护了国家的税收秩序和税 法的尊严,促进税务机关工作人员规范执法等方面起到了积极作用。但刑法理论 界和司法实践对本罪在许多方面存在争议,致使本罪在司法实践中适用困难,各 级司法机关也是按各自的理解进行处理,严重影响了法律的统一实施。针对司法 实践中出现的问题,全文共分四个部分对徇私舞弊发售发票、抵扣税款、出口退 税罪进行了理论研讨。 本文第一部分是对徇私舞弊发售发票、抵扣税款、出口退税罪的立法透视, 笔者从立法轨迹方面介绍了本罪的由来,从立法的积极意义上阐述了设立本罪的 必要性。 本文第二部分对徇私舞弊发售发票、抵扣税款、出口退税罪的犯罪构成进行 了剖析,在评述刑法理论界诸多观点的基础上,论述了徇私舞弊发售发票、抵扣 税款、出口退税罪的主体、主观方面、客体和客观方面的特征。对本罪的犯 罪主 体范围进行了合理的界定,认为税务机关的工作人员是指经合法授权或受税务机 关委托,代表国家机关行使税收执法权的人员,包括临时聘任借调人员。同时, 对“徇私”、“舞弊”、“故意”、“国家利益遭受重大损失”的内容做出了合理的解释 和认定。 本文第三部分提出了徇私舞弊发售发票、抵扣税款、出口退税罪司法认定中 应注意的问题,对徇私舞弊发售发票、抵扣税款、出口退税罪的罪与非罪、此罪 与彼罪、共同犯罪、一罪与数罪等问题进行了论述。认为司法实践中确认本罪时 要重点关注两方面问题:一是要查明行为人是否徇私舞弊,主观上是否出于徇私 的动机,而故意实施舞弊;二是要查明这种行为是否致使国家利益遭受了重大损 失。其次,从犯罪的主体、主观方面、客体、客观方面把本罪与相关犯罪区分开 来。最后,又详细探讨了本罪的共同犯罪、一罪与数罪的问题,认为税务机关工 作人员如果事先与偷税、骗取出口退税、虚开增值税发票的人员通谋,相互 勾结, 实施刑法第 405条第 1款规定的行为的,仍按本罪处罚。同时认为,如果行为人 因受贿而徇私舞弊发售发票、抵扣税款、出口退税,各自独立成罪的,应该数罪 并罚。本文第四部分分析了徇私舞弊发售发票、抵扣税款、出口退税罪的立法缺陷 与不足,对徇私舞弊发售发票、抵扣税款、出口退税罪的立法完善提出了建议。 建议修改刑法,将本罪的罪名改为非法发售发票、抵扣税款、出口退税罪;把我 国刑法中关于本罪罪状描述中的“徇私舞弊”要件删除,“徇私舞弊”只是一种更为 1 恶劣的情形,将其作为该罪的加重处罚的情节而不是基本犯罪构成要件予以规 定;建议在刑罚设定上增加资格刑和财产刑,同时合理调整本罪的法定刑幅度, 缩小本罪的量刑档次,以期该罪的立法规定更严密、科学、合理。关键词: 徇私舞弊发售发票、抵扣税款、出口退税罪;犯罪构成;徇私; 重大损失;立法完善 2 Abstract The crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting is a new imputation put up in newly revised criminal law in 1997.Since the crime has been set up, it has playing a positive role in sticking up for revenue order and the tax law dignity, and promoting tax staff to execute the tax law according the regularity. But the criminal law theorists have the dispute on the crime in many aspects, and the similar dispute also exists during the judicial practice, so the applying of this crime during the judicial practice properly is very difficult, all levels of judicial departments also apply the crime according to respective understanding, these problems have affected the legal unified implementation seriously. Facing these questions appears during the judicial practice, the writer divides the article into four parts to make the theory research on the crime of malpractice for personal gains during selling the invoices, the tax deduction and the reimbursement of export taxThe first part of the paper is the legislation perspective of the crime, the writer not only introduces this crime origin from the legislation track, but also elaborating the necessity of setting up this crime from the positive function in legislationThe second part of the paper is the analysis on the crime constitution, on the base of commenting on the many viewpoints in the theory group of criminal law, the chapter introduces the character on the subject of the crime, the subjective aspect of the crime, the object of the crime and the objective aspects of the crime. In the chapter, the writer defines the scope of the criminal subject reasonably, and thinking that tax staffs are the people who are legitimate authorization or consigned by the tax affairs institution, they execute the tax law on behalf of the state agency, including those persons who are temporarily appointed and loaned out. At the same time, the content of "practice favoritism", "corrupt practices", "intentionally", "the national interest has suffered the heavy loss" are explained and defined reasonably The third part of the paper proposes the questions which should be paid attention to during the judicial cognizance of the crime, and the questions about the crime or non-crime, this crime or other crime, common crime, one crime and several crimes are carried on the elaboration. The article thought that two questions must be paid attention to when the crime is confirmed during the judicial practice. First, we must verify the behavior of the tax staff whether belong to engage in malpractice for3 personal gains, and whether the behavior of implementing corrupts practices intentionally is from the motive of practices favoritism. Second, we must verify this kind of behavior whether has caused the national interest to suffer the heavy lossNext, the writer differentiates this crime and the correlative crime from the subject of crime, the subjective aspect, the object and the objective aspect. Finally, the questions are also discussed in detail about common crime, a crime and several crimes. The writer thinks that the tax staffs should be punished according to the crime if they beforehand collude with the person who attempt to tax dodging, swindle the export tax reimbursement and fill in the invoices of the value added tax falsely, and implement the behaviors which offend the first paragraph of the 405th in criminal law, they will still punished according to this crime. At the same time, if the tax staffs accept the bribe when they engage in malpractice for personal gains to sell invoices, the taxes deduction and the reimbursement of taxes by exporting, when these behaviors form crime respectively, the writer also thinks that these people should be simultaneously punished according to the respective imputationThe fourth part of the paper analyzes the legislation flaw and insufficiency of the crime, and puts forward the proposal about how to perfect the legislation of the crimeThe article proposes to revise the criminal law, and changes the imputation of the crime into the crime of sell invoices, the taxes deduction and the reimbursement of taxes by exporting illegally. The article advise to delete the "engage in malpractice for personal gains" which is described in the charges in an indictment of the crime, at the same time, as a kind of worse situation only, "engage in malpractice for personal gains" is prescribed as the plot of aggravating to punish not but the basic crime constitution. The article proposes to increase the criminal penalty on the qualification punishment and the property punishment, to deploy the measurement of penalty range of the crime reasonably, to shrink the range of the crime, to advance the legislation of the crime more and more rigorous and reasonable and scientific Key words: The crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting; Crime constitution; Practice favoritism; Heavy loss; Perfect the legislation4 目 录 引 言?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????1 1. 徇私舞弊发售发票、抵扣税款、出口退税罪的立法透 视???????????????????????????????????3 1.1 徇私舞弊发售发票、抵扣税款、出口退税罪的立法轨 迹???????????????????????????3 1.2 徇私舞弊发售发票、抵扣税款、出口退税罪的立法意 义???????????????????????????4 2. 徇私舞弊发售发票、抵扣税款、出口退税罪的犯罪构 成???????????????????????????????????7 2.1 徇私舞弊发售发票、抵扣税款、出口退税罪的犯罪主 体???????????????????????????7 2.2 徇私舞弊发售发票、抵扣税款、出口退税罪的主观方 面???????????????????????????9 2.2.1 对“徇私”性质的理 解?????????????????????????????????????????????????????????????????????????????10 2.2.2 对“徇私”内容的理 解?????????????????????????????????????????????????????????????????????????????12 2.2.3 对“故意”的理 解????????????????????????????????????????????????????????????????????????????????????13 2.3 徇私舞弊发售发票、抵扣税款、出口退税罪的犯罪客 体?????????????????????????13 2.4 徇私舞弊发售发票、抵扣税款、出口退税罪的客观方 面?????????????????????????15 2.4.1 徇私舞弊发售发票、抵扣税款、出口退税罪的客观特 征???????????????????15 2.4.2 对“舞弊”的理 解????????????????????????????????????????????????????????????????????????????????????18 2.4.3 对“国家利益遭受重大损失”的理 解??????????????????????????????????????????????????????19 3. 徇私舞弊发售发票、抵扣税款、出口退税罪的司法认 定?????????????????????????????????23 3.1 徇私舞弊发售发票、抵扣税款、出口退税罪的罪与非罪界 限??????????????????23 3.2 徇私舞弊发售发票、抵扣税款、出口退税罪此罪与彼罪界 限??????????????????23 3.2.1 徇私舞弊发售发票、抵扣税款、出口退税罪与徇私舞弊不征、少征税 款罪的界 限??????????????????????????????????????????????????????????????????? ?????????????????????????23 3.2.2 徇私舞弊发售发票、抵扣税款、出口退税罪与玩忽职守罪界限???????24 3.2.3 徇私舞弊发售发票、抵扣税款、出口退税罪与骗取国家出口退税罪的 界 限??????????????????????????????????????????????????????????????????? ????????????????????????????????????24 3.2.4 徇私舞弊发售发票、抵扣税款、出口退税罪与滥用职权罪界限???????25 3.3 徇私舞弊发售发票、抵扣税款、出口退税罪的犯罪形态问 题??????????????????25 3.3.1 徇私舞弊发售发票、抵扣税款、出口退税罪的共同犯罪问题???????????25 3.3.2 徇私舞弊发售发票、抵扣税款、出口退税罪的一罪与数罪问题???????27 4. 徇私舞弊发售发票、抵扣税款、出口退税罪的立法完 善?????????????????????????????????29 4.1 徇私舞弊发售发票、抵扣税款、出口退税罪的罪名立法完 善??????????????????29 4.2 徇私舞弊发售发票、抵扣税款、出口退税罪的罪状立法完 善??????????????????29I 4.3 徇私舞弊发售发票、抵扣税款、出口退税罪法 定刑立法完善??????????????????31 4.3.1 建议增加财产刑和资格 刑?????????????????????????????????????????????????????????????????????31 4.3.2 建议合理配置本罪的法定刑幅 度?????????????????????????????????????????????????????????31 结 语???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????33 参考文 献???????????????????????????????????????????????????????????????????????????????????????????????????????????????????34 后 记???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????36 II Content Introduction???????????????????????????????????????????????????????????????????????????????????????????????????????????????1 1. The legislation perspective of the crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting?????3 1.1 The legislation track of the crime ?????????????????????????????????????????????????????????????????????3 1.2 The legislation significance of the crime???????????????????????????????????????????????????????????4 2. The crime constitution of the crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting ??????????????????7 2.1 The subject of the crime???????????????????????????????????????????????????????????????????????????????????7 2.2 The subjective aspect of the crime????????????????????????????????????????????????????????????????????9 2.2.1 Understanding of the character of "Practices favoritism"?????????????????????????10 2.2.2 Understanding of the content of "Practices favoritism"????????????????????????????12 2.2.3 The understanding of "Intentionally"???????????????????????????????????????????????????????13 2.3 The object of the crime???????????????????????????????????????????????????????????????????????????????????13 2.4 The objective aspects of the crime??????????????????????????????????????????????????????????????????15 2.4.1 The objective characteristic of the crime??????????????????????????????????????????????????15 2.4.2 The understanding of "Malpractice"?????????????????????????????????????????????????????????18 2.4.3 The understanding of "The national interest has suffered the heavy loss"?19 3. The judicial cognizance of the crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting?????????????23 3.1 Radius of the crime and non-crime?????????????????????????????????????????????????????????????????23 3.2 Radius of this crime and other crime ??????????????????????????????????????????????????????????????23 3.2.1 Distinguish between the crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting and the crime of engaging in malpractice for personal gains by collecting less tax an taxing nothin ?????????????????????????????????????????????????????????????????????????23 3.2.2 Distinguish between the crime of engaging in malpractice for personal gains to sell invoices,to deduce the taxes,to reimburse the taxes by exporting and the crime of malpractice ?????????????????????????????????????????????????????????????????????????24 3.2.3 Distinguish between the crime of engaging in malpractice for personal gains to sell invoices,to deduce the taxes,to reimburse the taxes by exporting and the crime of swindling the national export tax reimbursement??????????????????????????????????????????????????????????????????????????????????????24III 3.2.4 Distinguish between the crime of engaging in malpractice for personal gains to sell invoices,to deduce the taxes,to reimburse the taxes by exporting and the crime of abusing of power ????????????????????????????????????????25 3.3 The criminous modality of the crime of engaging in malpractice for personal gains to sell invoices,to deduce the taxes,to reimburse the taxes by exporting?25 3.3.1 The question of committing the crime together????????????????????????????????????????25 3.3.2 The question of one crime and several crime ???????????????????????????????????????????27 4. Perfect the legislation of the crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting????????29 4.1 Perfect the legislation of the crime on the imputation?????????????????????????????????????29 4.2 Perfect the legislation of the crime on the charges in an indictment ????????????????29 4.3 Perfect the legal punishment of the crime of engaging in malpractice for personal gains to sell invoices, to deduce the taxes, to reimburse the taxes by exporting????????????????????????????????????????????????????????????????????????????????????????????????????????31 4.3.1 Propose to increase the qualificatory punishment and the property punishment?????????????????????????????????????????????????????????????????????????????????????????????31 4.3.2 Propose to deploy the measurement of penalty range of the crime reasonably?31 Tag????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????33 Reference??????????????????????????????????????????????????????????????????????????????????????????????????????????????????34 Postscript??????????????????????????????????????????????????????????????????????????????????????????????????????????????????36 IV 引 言 引 言 税收是国家财政收入的主要来源,也是国家对国民经济实行宏观调控、监督 和管理的重要经济杠杆。税务机关工作人员在发售发票、抵扣税款、出口退税工 作中能否严格执法、依法办事,又直接影响到国家税收的安全问题。为了确保国 家税收收入,加强税收管理,防止税款流失,我国制定了一系列税收法律、法规 和规章,要求税务机关工作人员严格依法办事,保证国家的税款不受侵犯。但是, 一些税务机关工作人员为了一己私利,置国家利益于不顾,在发售发票、抵扣税 款、出口退税过程中,违反规定,徇私舞弊,侵犯了国家的税收#管理#,使国 家税收遭受了重大损失。为了加强税务人员的工作责任心,从严惩处税务机关工 作人员的这种渎职犯罪行为,确保国家的税收收入,1995年 10月 30日第八届全 国人民代表大会常务委员会第十六次会议通过了《关于惩治虚开、伪造和非法出 售增值税专用发票犯罪的决定》,在第 9条中规定,“税务机关的工作人员违反法 律、行政法规的规定,在发售发票、抵扣税款、出口退税工作中玩忽职守, 致使 国家利益遭受重大损失的,处五年以下有期徒刑或拘役;致使国家利益遭受特别 重大损失的,处五年以上有期徒刑。”该决定首次明确将税务机关工作人员违反法 律、行政法规规定,在发售发票、抵扣税款、出口退税工作中玩忽职守,致使国 家利益遭受重大损失的行为独立规定为犯罪,一般通称为玩忽职守罪。在些之前, 司法机关对徇私舞弊发售发票、抵扣税款、出口退税的行为,一般是按 1997年刑 法第 187条所规定的玩忽职守罪进行定罪处罚。 1997年修订刑法时,修改了《关于惩治虚开、伪造和非法出售增值税专用发 票犯罪的决定》,在第 9条中的规定,将“玩忽职守”改为“徇私舞弊”,同时完善了 法定刑,在刑法第 405条设立徇私舞弊发售发票、抵扣税款、出口退税罪。 徇私舞弊发售发票、抵扣税款、出口退税罪是 97刑法新增设的罪名,随着司 法实践的发展,法律和司法解释固有的粗疏,再加上对该类犯罪的规定不够明确, 刑法理论界对该罪在许多方面存在着争议,主要表现在对犯罪客体的界定、对徇 私的理解、对国家税款重大损失的界定、一罪与数罪等方面,观点纷呈。司法实 践中,对该罪的认定也有不少难度,特别是徇私舞弊发售发票、抵扣税款、出口 退税罪在立法方面存在缺陷与不足,造成该罪在司法适用上的困难,各级司法机 关也是按各自的理解进行处理,在此罪与彼罪、罪与非罪、一罪与数罪的界定上 意见不一,所以徇私舞弊发售发票、抵扣税款、出口退税罪的立法完善也是一个 急待解决的问题。目前,理论界对税务渎职犯罪的研究并不多,明显少于其他犯 罪,尤其是对徇私舞弊发售发票、抵扣税款、出口退税罪的研究更是少得可怜。 1 徇私舞弊发售发票、抵扣税款、出口退税罪研究 本文在分析该罪刑事立法精神的基础上,围绕该罪的犯罪构成、司法认定中的疑 难问题和立法缺陷,与实践相结合,深入研究徇私舞弊发售发票、抵扣税款、出 口退税罪的本质特征,对该罪的立法完善进行了尝试性的探索,提出了若干建议, 以期对国家机关工作人员徇私舞弊渎职犯罪的理论研究和司法实践有所裨 益。 2 1. 徇私舞弊发售发票、抵扣税款、出口退税罪的立法透视 1. 徇私舞弊发售发票、抵扣税款、出口退税罪的立法透视 根据刑法第 405条第 1款和最高人民检察院《人民检察院直接受理立案侦查 案件立案的规定(试行)》的规定,徇私舞弊发售发票、抵扣税款、出口退税 罪,是指税务机关的工作人员违反法律、行政法规的规定,在发售发票、抵扣税 款、出口退税工作中徇私舞弊,致使国家利益遭受重大损失的行为。 1.1 徇私舞弊发售发票、抵扣税款、出口退税罪的立法轨迹 在我国,1957年颁布的《中华人民共和国刑法草案》只规定了对偷漏税情况 如何处罚,对税务工作人员徇私舞弊发售发票、抵扣税款、出口退税的行为如何 处理没有做出规定,1979年颁布实施的《中华人民共和国刑法》只规定了偷税罪、 抗税罪、伪造税票罪、税务工作人员贪污罪、受贿罪,并没有单独规定徇私舞弊 发售发票、抵扣税款、出口退税罪,1987年 8月 31日最高人民检察院《关于正确 认定和处理玩忽职守罪若干意见》规定:“税收、审计工作人员,不依法履行职责, 情节、后果严重的,以玩忽职守罪追究刑事责任。”表明司法机关已经开始关 注税 务机关工作人员玩忽职守给国家税收带来的危害。1992年 9月 4日全国人大常委 会通过了《中华人民共和国税收征收管理法》,并于 1995年 2月 28日作了修正, 在第 6条规定:“税务人员必须秉公执法、忠于职守;不得索贿受贿、徇私舞弊、 玩忽职守、不征或少征应征税款”。第 52条规定:“税务人员与纳税人、扣缴义务 人勾结,唆使或者协助纳税人、扣缴义务人犯本法第 40条、第 41条、第 42条、 第 44条罪的,按照刑法关于共同犯罪的规定处罚”。第 54条规定:“税务人员玩忽 职守,不征或少征应征税款,致使国家税收遭受重大损失的,依照刑法第 187条 的规定追究刑事责任”。而刑法第 187条规定:“国家工作人员由于玩忽职守,致使 公共财产、国家和人民利益遭受重大损失的,处五年以下有期徒刑或者拘役。”可 见,对税务机关的工作人员徇私舞弊发售发票、抵扣税款、出口退税,致使国家 税款遭受重大损失的,只是按照共同犯罪或者参照玩忽职守罪处理,没有单 独成 罪。1995年 10月 30日全国人大常委会颁布了《关于惩治虚开、伪造和非法出售 增值税专用发票犯罪的决定》,第 9 条规定:“税务机关的工作人员违反法律、行 政法规的规定,在发售发票、抵扣税款、出口退税工作中玩忽职守,致使国家利 益遭受重大损失的,处 5年以下有期徒刑或者拘役,致使国家利益遭受特别重大 损失的,处 5年以上有期徒刑。”该决定将税务机关的工作人员违反法律、行政法 规的规定,在发售发票、抵扣税款、出口退税工作中玩忽职守,致使国家利益遭 受重大损失的行为独立规定为犯罪,称之为税务机关工作人员玩忽职守罪,在犯 3 徇私舞弊发售发票、抵扣税款、出口退税罪研究 罪处理上有了独立的依据,但在罪名上仍然属于玩忽职守罪范畴,在主观上一般 认为是过失犯罪,表现为工作极不负责任,不履行或不认真履行法定职责,导致 国家税款遭受重大损失。可见,我国 1997刑法实施以前,对税务人员徇私舞弊发 售发票、抵扣税款、出口退税的行为较长时期是以玩忽职守罪定罪的,没有明确 提出徇私舞弊发售发票、抵扣税款、出口退税罪的概念。实践证明,部分税务工 作人员仍无视税法的严肃性,拿手中的权力和纳税人交易,徇私情、徇私利,在 发售发票、抵扣税款、出口退税中故意违反国家的相关规定,造成国家税款大量 流失,严重侵犯了税务机关正常的工作秩序,影响了公务人员的廉洁性。这类犯 罪与玩忽职守罪相比,在主观罪过、行为方式和社会危害性上有着自身的特点, 如果全部以玩忽职守罪定罪就显得有些粗糙。 鉴于此,根据渎职罪具体化的要求,及徇私舞弊发售发票、抵扣税款、出口 退税的行为社会危害性特点,97刑法在 405条第 1款增设了徇私舞弊发售发票、 抵扣税款、出口退税罪,第一次在我国的刑事立法史上正式规定了徇私舞弊发售 发票、抵扣税款、出口退税罪。与之相配套,2001年 4月再次修订的《中华人民 共和国税收征收管理法》第 80条规定:“税务人员与纳税人、扣缴义务人勾结, 唆使或者协助纳税人、扣缴义务人有本法第 63条、第 65条、第 66条规定的行为, 构成犯罪的,依法追究刑事责任。”第 82条规定:“税务人员徇私舞弊或者玩忽职 守,不征或者少征应征税款,致使国家税收遭受重大损失,构成犯罪的,依法追 究刑事责任”。两条规定中的“依法追究刑事责任”所依之法就是指 97年《刑法》。 从此,本罪在建国后刑法中第一次具有了自己独立的法律地位。通过以上历史回 顾,我们可以发现本罪是一个有着悠久历史的罪名,只是建国后我国长期没将其 作为专门罪名予以规定,1997年修订刑法时才将其作为一个单独的罪名设立。 1.2 徇私舞弊发售发票、抵扣税款、出口退税罪的立法意义 徇私舞弊发售发票、抵扣税款、出口退税罪自设立以来,其积极意义主要表 现在以下几个方面: (1)有利于保证了国家的财政收入,从而增强国家的宏观调控能力。在我国, 建国以来的传统刑法,仅注重对纳税义务人和扣缴义务人偷税、抗税的行为进行 刑法惩罚,这一点可以从 1979年《刑法》及以后全国人大常委会和“两高”陆续颁 布实施的法规和司法解释中反映出来,以前并没有设置对税务机关工作人员渎职 行为的刑法规范,后来才对这种渎职行为施以较轻的刑罚,这种刑法设计是受当 时的社会环境和经济条件所制约的。当时人们还意识不到税收机关工作人员的徇 私舞弊行为所带来的社会影响,以及所造成的严重社会危害后果。事实上,税收 征管主体的渎职犯罪行为隐蔽性更强,给国家税款造成的损失更大,其社会危害 4 1. 徇私舞弊发售发票、抵扣税款、出口退税罪的立法透视 性更多时候要比纳税主体的犯罪行为造成的危害结果更严重。全国各地的涉税犯 罪十分猖獗,纳税主体偷、漏、骗税是重要原因之一,但征管主体的越权渎职行 为也是关键原因。因此,对税务机关工作人员的渎职行为很有必要从法律上加以 规定,予以严惩。应该看到,税收是我国财政收入的主要来源,近几年来,我国 的税收达到了国内财政收入的 90%以上,国家税收政策执行的好坏,直接影响国 家财政收入,关系国计民生。而税收政策执行的好坏,关键在于纳税人依法纳税 和税收机关工作人员依法征税。此罪的设立能使国家双管齐下,对纳税主体和征 管主体两方面的行为进行了规范,有力地保护了国家的税款,防止税收流失,从 而使我国的财政收入得到了强有力的保障,增强了国家的宏观调控能力。 (2)有利于推动税收法治建设,提高依法治税水平。税收管理的基本要求是 依法治税,税务机关工作人员必须以法律为准绳,执法必严,把税款及时、足额 地征收入库。税收法治的关键