| Tax issues are related to national interests,and China has comprehensively regulated this in the law.Among them,both administrative and criminal laws have relevant provisions.Therefore,in some tax-related cases,when taxpayers engage in tax violations,they may also violate administrative and criminal laws at the same time.Although the legal responsibilities of taxpayers are relatively clear in the law,in practice,tax-related cases often have insufficient cooperation between administrative and judicial authorities.In many tax violation cases,the parties only receive administrative punishment,while their criminal offenses have not been sanctioned by the judicial authorities.The establishment of a systematic mechanism for substantive law and procedural law,administrative law and criminal law,administrative power and criminal penalty power,and administrative violations and criminal offenses has always been an urgent need for tax-related issues in practice.The linkage system for tax-related cases includes the administrative law enforcement agencies transferring clues to the criminal justice agencies with jurisdiction,as well as the public security department,procurator departments and trial departments transferring tax-related illegal acts or clues to administrative agencies.In the two-way transfer process of the case,different views on the aggregation,competition and deviation of the execution responsibilities will appear.When criminal penalties and administrative penalties compete,a limited criminal priority principle should be maintained,and the competition situation of the two penalties should be continuously optimized through the construction of the "penalty obstruction clause" in the tax evasion crime,to ensure the authority of criminal penalties and pay attention to the efficiency of administrative penalties.In tax practice,there are problems such as unclear definition of illegal acts and unclear specific rules for case transfer,limitations of different management models and functions in coordinating inter-departmental cooperation,insufficient evidence in administrative cases,and difficulties in evidence transformation.It is recommended to take the governance strategy of judicial leadership and administrative assistance as the premise,clarify and unify the concept of tax-related illegal acts,further refine the specific rules of the tax-related linkage system,form a list of tax-related case linkage transfers,promote the smooth transformation of tax administrative evidence into criminal evidence,and at the same time exercise supervision functions well,and focus on building a system of norms for the linkage of taxrelated cases and execution. |
