税收犯罪防控的行政处罚与刑事处罚衔接问题研究

Research on the Connection between Administrative Penalties and Criminal Penalties in Tax Crime Prevention and Control

摘要: 当前我国税收犯罪的行政处罚与刑事处罚衔接存在一定的问题，实体层面具体表现为涉税行政违法行为与犯罪行为的界定标准不明确、同一涉税犯罪行为是否存在行政处罚与刑事处罚双重处罚的问题；程序层面则表现为认定程序上存在着“刑事优先”、“先行后刑”的争议以及行刑衔接过程中证据的转化移送等问题。为实现税收犯罪防控的有效的行刑衔接，一方面，实体上需对《税收征收管理法》进行修改出台相关司法解释以进一步明确涉税犯罪的行刑衔接以及入罪出罪的问题，实现实体上的“一罪不二罚”并确立例外规定；另一方面，程序上运用“双轨制”解决“刑事优先”与“先行后刑”的争端，进一步明确证据转化移送规则，促成税务机关与司法机关的协作配合，进而实现对税收犯罪的有效治理。

Abstract: At present, there are certain problems in the connection between administrative penalties and criminal penalties for tax crimes in China. Specifically, at the substantive level, the criteria for defining tax administrative violations and criminal acts are not clear, and there are questions about whether the same tax crime can be subject to both administrative and criminal penalties. At the procedural level, there are disputes over the “criminal priority” and “administrative first, then criminal” approaches in the identification process, as well as issues regarding the conversion and transfer of evidence during the connection between administrative and criminal penalties. To achieve effective connection between administrative and criminal penalties for tax crimes, on the one hand, substantive modifications to the “Tax Collection and Administration Law” and the issuance of relevant judicial interpretations are needed to further clarify the connection between administrative and criminal penalties for tax crimes and the issues of conviction and acquittal, ensuring “no double punishment for one crime” and establishing exceptions. On the other hand, the “dual-track system” should be adopted to resolve the disputes over “criminal priority” and “administrative first, then criminal”, further clarify the rules for the conversion and transfer of evidence, and promote the collaboration and cooperation between tax authorities and judicial authorities, thereby effectively governing tax crimes.