首页|提升税收领域检察公益诉讼办案质效的路径

提升税收领域检察公益诉讼办案质效的路径

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税收作为国有财产的重要组成部分,对于增加财政收入推动社会经济发展,调节经济结构有着巨大作用。因案件线索少、办案难度大等问题,司法实务中,税收领域检察公益诉讼案件办理较少。检察机关应心怀"国之大者",能动履职,发挥检察一体化办案及数字检察效能,适时开展"回头看",积极在税收领域精准监督,提升公益诉讼办案质效。切实当好国有财产的"守门员",努力维护国家和社会公共利益。
Paths to Improving Quality and Efficiency of Procuratorates'Work in Handling Public Interest Litigation Cases Concerning Taxation
As a crucial component of state-owned assets,taxation significantly contributes to augmenting fiscal revenue,promoting socio-economic development,as well as regulating economic structure.However,in judicial practice,due to the dearth of clues and the complexity in handling tax-related cases,the procuratorates have filed or handled relatively few public interest litigation cases concerning taxation.Prosecutors should recognize the paramount importance of their duties to the nation,actively fulfil their responsibilities,and maximize the potential of procuratorates'integrated case-handling and"Digital Procuratorial Work".They should also conduct timely"post-event reviews",proactively and accurately monitor the field of taxation,enhance the quality and efficiency in filing or handling public litigation cases,litigation,faithfully serve as"guardians"for state-owned assets,and strive to safeguard the interests of the state and society.

field of taxationpublic interest litigation filed by procuratoratequality and efficiency in case-handling

课题组、魏金兔、张飒、张瑜葳、孙杨

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贵阳市人民检察院,贵州贵阳 550003

贵州省贵阳市花溪区人民检察院

贵州省贵阳市花溪区人民检察院第四检察部

贵州省贵阳市人民检察院第八检察部

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税收领域 检察公益诉讼 办案质效

贵州省人民检察院检察理论研究课题(2022)

2024

贵州警察学院学报
贵州警官职业学院

贵州警察学院学报

CHSSCD
影响因子:0.213
ISSN:1671-5195
年,卷(期):2024.36(3)
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