浅论税务领域行政执法与刑事司法的衔接  

Some Discussions on the Connection of Administrative Law Enforcement and Criminal Justice in the Tax Field

作　　者：张春宇 ZHANG Chunyu

机构地区：[1]国家税务总局辽宁省税务局

出　　处：《税务研究》2022年第12期60-66,共7页

摘　　要：对于一项税收违法行为,税务机关作出行政处罚属于追究行政责任,司法机关作出刑事处罚属于追究刑事责任,行政责任和刑事责任存在如何衔接的问题(以下简称“行刑衔接问题”)。这种衔接包含责任构成、程序衔接和事实认定三个方面的内容,同行政权、司法权的资源整合与优化配置息息相关,关乎纳税人、其他行政相对人的合法权益和国家税收征管秩序。本文考察税收违法行为行刑衔接的规制现状,深入分析了行刑衔接中的责任构成、程序衔接和事实认定问题,分别从理念原则、制度规范和运行保障等维度提出优化路径,以期实现税务行政处罚与刑事处罚的有序、有效衔接。For an illegal tax act, the administrative punishment imposed by the tax authority belongs to the investigation of administrative responsibility, and the criminal punishment imposed by the judicial authority belongs to the investigation of criminal responsibility. There is a problem about how to connect administrative responsibility with criminal responsibility. This connection includes three aspects: responsibility composition,procedure connection and fact identification. The connection is closely related to the resource integration and optimal allocation of administrative power and judicial power, and is related to the legitimate rights and interests of taxpayers and other administrative counterparts as well as the order of national tax collection and management. This paper examines the current situation of the connection problem of responsibilities in tax field, analyzing separately from the aspects of composition of responsibility, procedural connection and fact determination, and proposes the optimization paths from the perspectives of philosophy, principles, system norms and operational safeguards, so as to achieve an orderly and effective connection between tax administrative punishment and criminal punishment.

关 键 词：税收违法行为 行政执法 刑事司法 法律竞合 

分 类 号：D922.22[政治法律—经济法学] D924.3[政治法律—法学] F812.42[经济管理—财政学]