论刑法第201条逃税罪初犯免责的法益保护——兼论逃税案司法实践程序的模式选择

Legal Interest Protection in First Offense Exception of Tax Evasion by Article 201 of the Criminal Law——Procedure Model Selection in Judicial Practice of Tax Evasion Cases

逃税罪保护法益的确定,不仅关涉到逃税罪的犯罪构成要件要素的确定,也关涉到逃税罪行政违法性与刑事违法性关系的问题。从逃税案司法程序实践模式入手,结合刑法第201条条文设置的逻辑性,深入探索逃税罪初犯免责的法益保护问题,可以发现:逃税罪行政违法性与刑事违法性的关系界定涉及的多是程序问题,而不是实体理论问题;逃税罪初犯免责条款具有宣示性,是在逃税行为与逃税罪之间搭起的“金桥”,即告诫行为人不要实施实际减少国家税收的行为,其保护法益属于虚置法益;逃税罪刑事责任程序应严格贯彻行政程序优先原则,即未经税务机关查处和处罚的逃税案件不能启动司法程序。

The determination of the legal interest protection of tax evasion is not only related to the determination of the elements of tax evasion crime,but is also relevant to the relationship between administrative illegality and criminal illegality of tax evasion.By analyzing the procedure model of judicial practice of tax evasion,and the logicality of Article 201 of the Criminal Law,we explore the legal interest protection in first offense exception of tax evasion and find that determining the relationship between the administrative illegality and criminal illegality of tax evasion is mostly related to procedures but not to crime entity or theory;the declarative clause of first offense exception of tax evasion is a“bridge”between the behavior and tax evasion crime,which warns the actus reus not to do anything to reduce national tax revenue and the legal interest protection is empty;the criminal liability procedures of tax evasion should be strictly implemented with the principle of administrative procedure priority:cases of tax evasion which are not investigated and punished by tax authorities cannot be brought to judicial proceedings.