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IRS-CI美国联邦税务“警察”是美国的犯罪执法体系的重要组成部分,它体现出极强的多元特点,这与美国的政治体制、法律体制以及历史传统息息相关。它在打击涉税犯罪、洗钱犯罪、银行窃密犯罪中起到了重要作用。其执法体系之完备,堪称国际一流,十分值得借鉴。IRS-CI是美国负责涉税犯罪侦查的惟一专门执法机关,它的机构组织方式以及执法管辖范围都比较复杂。本文将从组织结构、管辖范围、执法权限等几个方面对其予以介绍。
IRS-CI The United States federal tax “police” is an important part of the criminal law enforcement system in the United States. It shows a very diverse character that is closely linked with the political system, legal system and historical tradition of the United States. It plays an important role in the fight against tax-related crimes, money laundering crimes and bank theft crimes. Its law enforcement system is complete, 堪称 world-class, very worth learning. IRS-CI is the only specialized law enforcement agency responsible for tax-related criminal investigations in the United States. Its organization and the scope of its enforcement are rather complicated. This article will introduce it from the aspects of organizational structure, jurisdiction, law enforcement authority and so on.