With the deepening reform of the whole society,the administrative system and the judicial system are gradually reforming and improving.The “ 《Administrative Procedure Law》 ” was revised in 2017 and the “ 《Criminal Procedure Law》 ” was revised in 2018,indicating that the litigation system is also further improved.Administrative illegality and criminal justice are more and more closely linked in the continuous reform and improvement.Administrative illegality has become a criminal crime when it crosses the red line of the criminal law.Administrative evidence can be applied in criminal proceedings after examination,as the basis for criminal conviction.However,there are many problems in the application of administrative evidence in criminal proceedings,whether in legislation or in actual justice,and there has always been great controversy.Evidence is the core and key of litigation,so the application of administrative evidence in criminal litigation is very important for criminal litigation.The author has consulted a large number of literature,judgment cases and internal information of administrative organs on this issue.Taking the tax-related criminal cases in H Province as an example,this paper has resorted to written research by means of comprehensive analysis,comparison and illustration.In addition to the introduction and conclusion,this paper is divided into five parts.The first part introduces some basic theories,clarifies the concept and characteristics of administrative evidence,and explains the relationship between administrative evidence and criminal litigation.The second part is a brief introduction of the application of administrative evidence in extraterritorial litigation system,respectively,from the common law system,civil law two legal systems.The third part analyzes the current situation of the application of administrative evidence in criminal proceedings from the legislative and judicial aspects.The legislation regulates the forensics authorities,types of evidence,evidence review,evidence transfer and supervision.The judicial aspect has carried on the example from the evidence confirmation,the evidence examination and the evidence transfer three parts.The fourth part analyzes some problems in the application of administrative evidence in criminal proceedings from the aspects of legislation and judicature.In legislation,there are problems such as unclear types of evidence,insufficient review of evidence,unclear transfer of evidence,and insufficient supervision of evidence transfer.In judicature,there are problems such as differences in evidence identification,lack of feedback in evidence review,and loopholes in evidence transfer.The fifth part is to explore feasible standardized solutions,improve legislation from four aspects : clarifying the types of evidence,standardizing evidence review,strengthening evidence transfer and increasing supervision measures,and improve judicature from three aspects :standardizing evidence identification,enhancing evidence review feedback and supplementing supervision loopholes.Through the discussion of this article,the author aims to study and analyze the problems he sees,promote the better application of administrative evidence in criminal proceedings,further promote the improvement of criminal proceedings,and accelerate the process of rule of law in China. |