Countermeasures against transnational crime

Author: Dai Peng
Publisher:
Publish Date: 2000-09-01
Features: To meet the practical needs of investigating tax-related crime cases, the book attempts to highlight its practicality in the following aspects:
First, it delves into the difficulties encountered in practical investigations. The public security organs have not been handling tax-related crime cases for long, and there are many challenging issues in investigations, which the book focuses on discussing.
Second, it introduces basic tax knowledge in line with the needs of practical investigations. Chapter of the book provides a brief introduction to the fundamentals of tax administration, aiming to help investigators understand the workflow of tax administration. This enables proper coordination between tax administrative management and the investigation of tax-related crime cases, ensuring smooth transitions between administrative law enforcement and criminal justice.
Third, in terms of content allocation, it emphasizes the key points of practical investigations. Currently, tax evasion and the crime of issuing fraudulent VAT invoices account for a high proportion of tax-related crime cases and are also the focus of crackdowns. Therefore, the book dedicates significant space to introducing the relevant knowledge involved in investigating these two types of cases.
Fourth, it provides detailed explanations for the difficult issues in the determination of individual crimes. In relevant chapters, it does not merely introduce the constitutive elements of crimes in a general manner but focuses on analyzing the challenging aspects of their determination.
Fifth, it selects a large number of typical cases and conducts in-depth analysis to enhance readers' understanding of the determination of individual crimes and investigative methods. To stay close to practice, whether in discussing the determination of individual crimes or researching investigative methods, the book strives to provide careful evidence through the analysis of typical cases, avoiding theoretical discussions that lack practical application.
The above features of the book make it suitable as a reference for economic crime investigators in handling cases, as a teaching material for economic crime majors in public security colleges, and as a reference for tax inspection personnel during tax inspections.