On The Cohesive Device Of Tax Administrative Law Enforcement And Criminal Enforcement In The Investigations And Punishments For Criminal Cases Concerning Tax

A certain number of problems about the cohesive device of tax administrative law enforcement and criminal enforcement in the investigations and punishments of criminal cases concerning tax are analyzed and discussed in this paper from views of criminal law, theory of tax law and the working practice of tax revenue in connection with the frequently occurred trend of criminal cases concerning tax in the territory of tax administration, the systems of the investigations and punishments of criminal cases concerning tax in some typical countries are also researched and summarized so as to put forward the perfection of the cohesive device of tax administrative law enforcement and criminal enforcement in the investigations and punishments of criminal cases concerning tax under the present ground of rule by law in this country. This paper is divided into three parts:The first part is the overview of the cohesive device of tax administrative law enforcement and criminal enforcement in the investigations and punishments of criminal cases concerning tax, the cohesive device is introduced from three aspects in this chapter:In the first place, the cohesive device of tax administrative law enforcement and criminal enforcement is defined as a kind of working system in which cases that exceed the scope of tax administrative law enforcement and are said to be a suspect of constituting crimes in the course of tax administrative law enforcement are distributed from ordinary tax administrative law enforcement, they are given criminal responsibility by judicial authorities, the subjects of tax administrative law enforcement and criminal enforcement cooperate, coordinate and supervise with each other in that process. In the next place, the main provisions of the cohesive device of tax administrative law enforcement and criminal enforcement in this country should be reviewed briefly. Last, the basic framework (taxation, joint conference system of public security, system of case deportation, cooperation- coordination mechanism and mutual supervision mechanism) of several cohesive devices which are gradually formed with uninterrupted quest and perfection of the cohesive device of tax administrative law enforcement and criminal enforcement undertaken by tax authorities and judicial authorities should be analyzed and summarized. The above provide background information for relevant problems of the cohesive device of tax administrative law enforcement and criminal enforcement stated in the following text. The problems existing in the cohesive device of tax administrative law enforcement and criminal enforcement are discussed in the second part, and the problems existing in the cohesive device are analyzed from two aspects in this chapter:The first one is the problems existing in the affirmation of criminal cases concerning tax. The following problems are obtained by means of analyzing the disagreement of affirmation standard of subject intent and legal ground when tax authorities and judicial authorities decide whether the unlawful taxation activities of taxpayer constitute crime or not: 1. the fact that the affirmation of legal system for tax evasion is different in tax authorities of all the country and the confusion of the combination of tax administrative law enforcement practice and judicial practice are caused by the different consideration standards about actor's subject intent when tax authorities judge tax evasion activities; 2. the disagreement of present definition of the same factual unlawful-action on tax administrative law enforcement and criminal enforcement is formed by the disagreement of provisions and contents of legal ground regarding criminal cases concerning taxes; 3. the easy-to-understand and concise rules of legislation are broken by the following reasons, the creation of regulations regarding invoice crime lacks of technicality, consecutions are classified out of order and the nonstandard words of regulation, that is not good for the implementation and use of law in the working practice to attack criminal cases concerning tax, and the achievement of the goal of law is influenced immensely.The next is to analyze the problems existing in the investigations and punishments of criminal cases concerning tax, main contents are as follows: 1. the attitudes to judicial interpretation of crimes concerning tax of tax authorities are not only related to the effectiveness of judicial interpretation of crimes concerning tax has on tax administrative law enforcement, but also related to the disagreement of law application to the same or similar cases occurred in this country which are enforced by different tax authorities with different attitudes to judicial interpretation;2. the context of criminal cases concerning tax and tax administrative treatment or administrative penalty transferred by tax authorities to public security authorities is intensively reflected on whether tax treatment or administrative penalty can be worked out or not before criminal cases concerning tax are transferred by tax authorities to public security authorities, the cohesiveness of tax administrative law enforcement and criminal enforcement is brought difficulties because the situation of both will do exists; 3. when criminal cases concerning tax are transferred by Tax Check, evidential effectiveness of cases should be attached importance because the subjects who take evidence are tax check officials but not judicial officials.The third part is about mentalities and ideas of perfecting the cohesive device of tax administrative law enforcement and criminal enforcement. It's stated from two aspects in this chapter:First, the systems of the investigations and punishments of criminal cases concerning tax in America and Japan are commentated legislatively and used as a resource of reference. In order to adapt to the need of the investigations and punishments of criminal cases concerning tax, ways which are different from the attack to ordinary criminal offense are adopted according to the trait of criminal cases concerning tax by theses economic developed countries, the system of investigations and punishment of criminal cases concerning tax in which tax authorities are given the power of investigation respect with criminal cases concerning tax is established, this kind of system is valued and adopted more and more by developed countries. The currently existing investigation of criminal cases concerning tax in this country is a kind of single and independent investigation mode in the terms of feature, this kind of investigation mode really has its disadvantages, some useful thinking for the modes of investigation of criminal cases concerning tax in foreign countries are brought to us, in the author's opinion, the existing problems can be solved radically by giving the power of investigation respect with to criminal cases concerning tax to tax authorities, it's also one of advisable methods to increase the fight against criminal cases concerning tax.Next, the perfect proposals are put forward in connection to the problems of the existing cohesive device of tax administrative law enforcement and criminal enforcement: 1. the judicial attribute of the cohesive device of tax administrative law enforcement and criminal enforcement should be strengthened so as to provide legal guarantees for investigations and punishments of criminal cases concerning tax; 2. Basic Law of Tax Revenue should be drawn up in favor of perfecting the cohesive device of tax administrative law enforcement and criminal enforcement; 3. Tax Administration Law should be revised as quickly as possible and be jointed perfectly with relevant laws; 4. relevant regulations regarding invoice crime should be perfected; 5. scientific attitudes towards judicial interpretation concerning tax should be adopted by tax authorities.