我国税收行政执法与刑事司法衔接实证研究

An Empirical Study of the Connection between the Administrative Law Enforcement of Taxation and Criminal Justice

解决税收行政执法与刑事司法衔接不畅的困境是依法治税的重要议题。在我国税收行政执法与刑事司法的衔接中存在实体困境、程序困境、证据困境以及监督困境等。应当从完善规范依据、构建部门信息共享平台、发布典型案例进行司法指引以及强化法律监督等方面促进二者之间顺畅衔接。

It is an important issue of taxation by law to solve the problem of the connection between the administrative law enforcement of taxation and criminal justice. In China the problems include those of entity, procedure, evidence and supervision. The connection should be promoted by improving standard accordance, constructing information sharing platform among departments and issuing typical cases to direct justice implement and law supervision.