法国“贝西之锁”机制改革述评及启示

Review and Enlightenment of French “Bessie′s Lock” Mechanism Reform

为了制裁税务欺诈行为,法国采取了行刑并罚体系。但是,由于行刑衔接程序中的行政垄断——“贝西之锁”机制,法国税务欺诈刑事处罚的效力日渐消减。基于加强打击税务欺诈的现实需求,法国开展税务机关向司法机关强制移交——“撬动贝西之锁”的制度改革,并辅之以刑事处罚的立法完善和行刑衔接的程序优化,且已取得显著成效。我国逃税罪“刑罚阻却条款”具有独特立法意义,但也产生了司法适用难题。在吸取法国经验教训的基础上,我国需重塑刑事司法自主裁判的理论价值,完善细节性立法规定,明确强制移交标准,引入检察监督机制。

In order to sanction tax fraud,France has adopted a system of combined execution and punishment.However,due to the administrative monopoly in the procedure of execution,the“Bessie′s lock”mechanism,the effectiveness of the French criminal penalties for tax fraud is gradually diminishing. Based on the practical needs of strengthening the fight against tax fraud,France has carried out the compulsory transfer of tax authorities to the judicial authorities—that is,the reform of the system of“lifting the lock of Bessie”. The reform has achieved remarkable results. The“penalty deterrence clause”of the crime of tax evasion in China has unique legislative significance,but it also produces problems in judicial application. On the basis of learning from the French experience and lessons,China needs to reshape the theoretical value of independent criminal justice adjudication,improve detailed legislative provisions,clarify the standards for compulsory handover,and introduce a inspection and supervision mechanism.