Experience and Enlightenment of Tax Criminal Investigation of the Internal Revenue Service of the United States
The rapid development of digital economy brings new challenges to China's tax inspection.The Internal Revenue Service of the United States has a strong advantage in technology-enabled tax criminal investigation.The paper systematically summarizes the experience of the Internal Revenue Service tax criminal investigation in the United States.Combined with the actual situation of China's tax inspection,the paper puts forward suggestions to continuously strengthen law enforcement protection and warning deterrence,strengthen financial investigation and digital construction,and further deepen international tax cooperation.
NETL
NSTL
万方数据
