Research On The Connection Between Administrative Violation And Criminal Crime In Tax-related Cases

Tax offenders are administrative offenders,and their behavior has a dual nature,which violates the administrative order and undermines the legal interests protected by the criminal law.Tax violations and tax crimes have disrupted the tax collection management system and the order of the socialist market economy.They have always been the key targets of the country.Although my country has made considerable achievements in combating invoice crimes in recent years,it has been able to resolve other tax-related cases.There are still difficulties in this regard.Tax authorities only impose administrative penalties on most tax violation cases.For cases suspected of constituting crimes,they have not been transferred to the judicial authorities in accordance with legal procedures.How to properly connect tax law enforcement and tax justice has always been a problem that needs to be solved in practice..The purpose of this article is to study the connection of executions in tax-related cases,discuss the three aspects of legislation,law enforcement,and justice respectively,and analyze the reasons for the difficulties in connection of executions in tax-related cases,and put forward suggestions for improvement.The first part is the definition and theoretical basis of the connection of execution in tax-related cases.Define the scope of tax violations and the extension and connotation of tax crimes,and explain that the connection of execution of tax-related cases is the cooperation between tax authorities and judicial authorities in the process of handling tax violations and tax crimes,effectively punishing tax violations,and protecting taxes suspected of constituting crimes The operating mechanism of the transfer of illegal cases to the judicial organs.The theoretical basis for the connection of execution of tax-related cases is the theory of administrative criminal law,the theory of power separation and procuratorial supervision,the principle of priority in criminal responsibility,and the principle of priority in tax collection.The second part is the analysis of criminal connection in tax-related cases.Discussed separately from the three angles of legislation,law enforcement,and justice.At the legislative level,the legislative connection is not smooth,the execution of tax-related cases is connected to a lower level of legal norms,and the administrative identification and criminal identification are not unified;at the law enforcement level,the two-way transfer mechanism of tax-related cases is not coordinated,and most cases are transferred from the administrative agency to the judicial agency,There are few reverse transfers from judicial organs to administrative organs.The pre-administrative penalty procedures are strictly applicable and only apply to the crime of tax evasion,and cannot be generalized.Difficulty in transferring cases and the use of fines instead of penalties are also more prominent.At the judicial level,the applicable standards for criminal evidence are stricter than administrative evidence,making it difficult to transform tax administrative evidence,and procuratorial supervision has limitations and cannot fully supervise tax-related issues.The whole process of the connection of the execution of the case.In the process of investigation,the tax inspection power and the judicial investigation power have defects.The tax authority does not have the power of investigation.Compared with the public security agency,the public security agency lacks the professionalism of collecting evidence,and the public security agency lacks the professional knowledge of taxation compared with the tax agency.The third part is the perfect path for the connection of execution of tax-related cases.The first is to refine relevant regulations,raise the legal status of tax-related regulations,and issue guiding cases.The second is to improve the two-way transfer mechanism,improve the tax-related information sharing mechanism,and strengthen the internal management of tax authorities.The third is to build an evidence connection system,expand the scope of supervision by procuratorial organs,and establish a tax police system.Solving the problem of connection of executions in tax-related cases and building a perfect connection system of execution is of great significance to combating tax crimes and promoting the smooth operation of the national economy.Therefore,the author separately discusses from the perspectives of legislation,law enforcement,and justice,and proposes to improve the connection of executions in tax-related cases suggestions.