论偷逃税行为的行政处罚与刑事责任追究之区分与衔接  

On the Differences and Relations between Administrative Punishment and Criminal Liability Investigation Concerning Tax Evasion

作　　者：毛杰[1] 王雄飞[2] 

机构地区：[1]武汉大学法学院院 [2]上海财经大学法学院

出　　处：《税务研究》2009年第12期56-59,共4页

摘　　要：涉及犯罪的税收违法行为,既是税务行政处罚的对象,也是刑法修正后逃税罪的制裁对象;税务行政处罚与刑事责任追究在实体规定与程序操作上既有区分,又相互衔接。本文以偷、逃税行为系不纯正的行政违法行为这一理论为基础,从行为主客观两个方面对偷、逃税的实体规定作探讨;从行政处罚与刑事责任追究的程序衔接方面作阐述。Illegal taxation act involving suspected crime can be both the subject of the administrative punishment and the subject of tax evasion crime in the amended criminal law. There are differences as well as connections between the taxation administrative punishment and criminal liability investigation in terms of substantive and procedural rules. This paper is based on the semi-illegal administrative behavior theory in order to discuss the substantive rules of tax evasion from subjective and objective aspects and illustrate the procedural connections between the administrative punishment and the criminal liability investigation.

关 键 词：不纯正行政违法行为 偷逃税 行政处罚 刑事责任追究 

分 类 号：D922.22[政治法律—经济法学] D924.3[政治法律—法学]