税收行政执法与民刑事司法程序衔接问题研究

实践中存在着行政执法与司法程序各自独立与彼此间相互联系同时并存的情况,由于相关法律、法规规定欠明确具体,使得税收工作中往往会碰到如涉税犯罪移送、罪与非罪的界定,以及税务机关在刑事诉讼程序中所扮演的角色等问题。实践中税务机关进行的鉴定主要有偷税鉴定和发票真伪鉴定,要保证偷税认定的中立性,发票真伪鉴定具有两面性。对《税收征管法》规定的税收违法行为与《刑法》规定的税收犯罪行为在某些方面可进行统一,尽量做到衔接和协调一致。

On Connection between Revenue Administration and Relational Criminal Judicial Procedure

There are respective independence and connection between revenue administration and criminal judicial administration in practice. Due to lack of concrete stipulations in laws and statutes, revenue practice will face problems like taxes crime handover, ascertaining of crime or non-crime role of tax administration department in criminal procedure. Items authentication mainly involves tax dodging and invoice in such department's authentication practice, tax dodging authentication shall be done neutrally and invoice authentication bears double meanings. Some works of coordination and unification can be done concerning tax transgression in Law of Revenue Collection Administration and revenue crime in Penal Code.