逃税行为行政处罚与刑事处罚研究

Study on Criminal Penalty and Administrative Sanction of Tax Evasion

涉及犯罪的税收违法行为,既是税收行政处罚的对象,也是刑法修正后逃税罪的制裁对象;如何衔接好行政程序与司法程序的双向互动,对于加强对逃税行为公法控制,规范税收管理秩序意义重大。

The criminal involving tax behavior, is the object of administrative sanction, as well as the object of criminal penalty according to the Criminal Law Amendment.Content join need solve two problems including their applicable scope and corresponding their punishment degree, formal join mostly indicate how criminal punishment rule in administration punishment law join with penal code and other criminal rules.