论偷逃税案件中偷逃税额的认定——刑法与税法的协调与制约

On the Determination of Evasion Value in Tax Evasion —Coordination and Restriction between Criminal Law and Tax Law

税法和刑法都对偷逃税行为进行了规定,二者既有制约,又有连接。其中,偷逃税额的认定具有重要的意义:在立法上,它是逃税罪的法定入罪标准;在程序上,税务机关也将据此判断是否要将案件向司法机关移送。但实践中,司法机关能否将税务认定的数额直接作为逃税罪的犯罪数额存在争议,具体体现在偷逃税额是否应考虑主观方面、地方行政法规能否作为认定依据以及税收证据能否直接作为刑事证据。笔者通过对同类案例以及刑法和税法的不同原则、不同证据标准的比较分析,从实体与程序上对刑法与税法的协调提供建议。

Both tax law and criminal law set articles about tax evasion, and they connect and restrict each other. The definition of evasion value has great importance： from the perspective of legislation, it is standard for conviction~ from the perspective of procedure, tax authority decides whether to transfer the case to judicial authority according to it. But in practice, there are conflicts over the question whether judicial authority could use evasion value identified by tax authority immediately, to be more precise, whether the subjective aspect should be considered, whether local administration regulation could be relied on and whether the evidence collected by tax authority could be used immediately in judicial process. Compared with the cases and the principles in tax law and criminal law, the writer provides some suggestions about coordination between the two laws from the perspectives of the entity and procedure.