| Along with the rapid improvement of the social and economic level,various crimes have presented different developments contrast to the past.In particular,tax-related cases have become increasingly overlapping,and it is imperative to further promote serious investigation and regulation of tax-related cases.Articles 63,65,66,67,and 71 of the Tax Collection Administration Law of China and Articles 201 to 204,206,and 209 of the Criminal Law of China respectively ruled between tax-related violations and criminal acts in administrative responsibility.As an administrative punishment and criminal punishment in the form of its specific responsibility,the two are different types of sanctions.Their Function and role should be valid corresponding in their respective fields.But due to the relevant laws and regulations are not clear enough on some issues,the practice of tax enforcement is full of errors such as the administrative punishment for parties who are suspected of forming a tax-related crime in a large amount or a serious situation.Meanwhile,this kind of irregular operation practice violates the principle of fairness also undoubtedly bring considerable trouble to the tax authorities and public security organs in exercising their functions in tax-related cases.Correctly dealing with the intersection of administrative and criminal offences,administrative liability and criminal responsibility,administrative punishment and criminal punishment in tax-related cases has both theoretical and practical significance for preventing and punishing tax-related crimes and promoting China’s legal system construction.This paper takes the tax-related cases from the perspective of execution and punishment as the starting point of the research,and analyzes and discusses the basic theory,the current situation of legislation and practice,the problems and causes,countermeasures and suggestions.In the first part,the paper discusses the nature and responsibilities of tax-related cases in the two different legal fields of administration and criminal law,as well as the main concepts involved in the sanctions to studied the core content of the cross-cutting issue of tax-related cases.In the second part,the current situation of legislation and practice of tax-related cases in China from the perspective of execution is systematically sorted out,and the main administrative legal norms and criminal laws applicable to the current tax-related cases are summarized.Standardizing and analyzing the whole process of a tax-related case from discovery to handling to final settlement from a vertical perspective and a horizontal perspective,as well as the division of labor of the main participating agencies during this period – taxation and police.In the third part,the author analyzes the problems and causes of the tax-related cases under the current legal framework,and combines the specific provisions of the typical legal norms to explain the arguments.In the fourth part,the above questions are addressed.One-to-one correspondence was put forward to coordinate the legality of execution of prisons,clarifying the transfer mechanism of tax-related cases,refining the supervision measures of procuratorial organs,and improving the tax-related information sharing system,in order to provide some reference ideas for solving the problem of cross-examination of tax-related cases. |
