随我国经济持续高速发展及趋于全球化,国内外形势的变化对我国的税收工作提出了巨大的挑战,有人提出在我国建立税务警察来加强税收执法等工作的建议。本文通过对世界上一些建立了税务警察国家的历史和经验进行分析,提出税务警察制度对我国税收管理的借鉴作用,但不具有可模仿性。 With the sustained and rapid economic development in our country and its globalization, the changes in the domestic and international situations have posed enormous challenges to China’s tax work. Some people have proposed to set up tax police in our country to strengthen tax law enforcement and other work. Based on the analysis of the history and experience of some tax police countries in the world, this paper puts forward the reference function of the tax police system to tax administration in our country, but it does not have the imitability.