On The Connection Between Tax Administrative Law Enforcement And Criminal Justice

The construction of cohesive mechanism(hereafter referred to as “the cohesion”) between executive law enforcement and criminal justice is not only an important issue for the department of administrative affairs, but also an academic problem for numerous scholars. Although relevant state organs have released some regulations about the cohesion between law enforcement and criminal justice, but some criminal cases in real life haven’t been forwarded to the judicial organs by the administrative organs; some administrative organs fail to transfer those cases to the judicial organs owing to some difficulties in procedures, so that some criminal behaviors can’t be punished based on criminal law, which is inconsistent with the idea of ruling the country by law. Besides, in some specific area of administrative management, its uniqueness and specialization lead to the change of its relevant common regulations. “The cohesion” that is mentioned in this paper proves this idea.At present, with the development of socialist market economy, the behaviors of taxation violations changes constantly, and the situation to fight against tax-related crimes becomes increasingly severe. The "Criminal Law Amendment(7)” and the " Criminal Law Amendment(8)” have made relevant amendments on criminal conviction and measurement of penalty regarding to partial tax-related crimes. However, it didn’t link up with the “Criminal Law” perfectly, and there are vague boundaries regarding to crime conviction and the transfer procedures etc.The vagueness of legal connection has confused the tax authority in handling relevant practical problems that exist in “the cohesion”. In recent years, the official government also released relevant exposure drafts to the public, so as to hear different opinions, and there are some processing programs that are involved with tax-related crimes, but the revised ““Law of Tax Collection” didn’t mention about the problem of the cohesion, which means the official government already realized that the regulations about tax-related crimes in the “Law of Tax Collection” and the “Criminal Law” must be unified, and give full play to fight against crimes together with perfect cohesion. However, there are theoretical and practical questions regarding to the construction of “the cohesion” mechanism”, which makes it impossible to make specific regulations on “ the cohesion” in the “Law of Tax Collection” that was revised in 2015.Currently, theoretical researches in the academic field mainly are focused on the exploration regarding to the establishment of “the cohesion” mechanism in a general sense, and the cohesive procedures about the specific execution about the communication of “penalty execution” and there are not too many researches on the construction of “the cohesion” mechanism with specific departments or fields. As an important part of administrative management, unlawful acts and criminal behaviors never end in the field of tax collection. Theoretically speaking, the definition of “the cohesion” in tax administration is beneficial to fill in the blanks that exist between right to administrative law enforcement and judicial power, so as to fight against taxation violation effectively. The author of this paper believes, one shall not only focus on the cohesion of entities, but also stress on the cohesion of procedures, because the administrative execution of tax authority and criminal justice is two different aspects in space form.However, the concern on the actual cohesion is not enough. From the present situation, it can be found that no specific requirements regarding to the work mechanism of the cohesion are proposed on a national level, and guiding advices or principle-related suggestions are mentioned. Therefore, “the cohesion” in different places is different, but there are still many similarities exist. Taking Shanghai Taxation as example, the administrative system of the national-local government office for tax affairs not only represents the national tax, but also has the characteristics of local tax, the tax collection level is very high, and the comprehensive administrative enforcement of law and efficiency of tax law enforcement is comparable to advanced countries abroad. Therefore, Shanghai is taken as an example to analyze the basic structure of “the cohesion” in Shanghai, and problems exist in the tax administrative enforcement and criminal justice, and analysis are made. As an important part of administrative management, illegal activities and criminal activities never ended in the tax collection field. Only when we realized “the cohesion” of tax regarding to the entities and procedures, can we fill in the blank exist in the administration of law enforcement power and judicial power, and benefits the behavior to fight against criminal behaviors effectively. The paper consists of five parts, namely, introduction, investigation on current situation, question analysis, improvement approaches and conclusions.