Combing The Criminal Responsibility And Administrative Responsibility In Tax-related Crime

In the administrative criminal law theory, Tax-related crime with dual illegality,it is the criminal illegality and the unity of administrative illegality. In my opinion,Tax-related crime due to be judged as crime, first of all have criminal illegality, andbecause, in the administrative criminal law is based on administrative law for theregulation of criminal law, tax-related crime is the administrative illegality. So intax-related crime legal responsibility system, there are two different legalresponsibilities, they are criminal responsibility and administrative responsibility.Because the administrative responsibility and criminal responsibility is both, and arenot mutually exclusive, so in the tax-related crime criminal liability andadministrative responsibility exist in aggregation. Based on combing and establishmore effective administrative responsibility and criminal responsibility ofpolymerization mechanism as a starting point; this paper mainly discusses thefollowing four questions.The first one, the criminal responsibility of tax-related crime. Although criminalresponsibility is a key factor throughout the operation of the criminal law, but fortax-related crime, the criminal responsibility still there is a special comparison, theauthor through the analysis of the imputation of tax-related crime the criminalresponsibility according to the area to explore the behavioral patterns of tax-relatedcrimes, and thus can detect in tax-related crime, the administrative crime, namely "thetax administration and collection law relevant administrative rules and regulations fortax-related crime punishment in criminal law according to the correspondingregulation effect, at the same time discuss the implementation pattern of tax-relatedcrime, criminal responsibility, can be found on the legal responsibility is implemented,tax-related crime, criminal responsibility and administrative responsibility still existpolymerization.The second one, the administrative responsibility of tax-related crime. In myopinion, the administrative responsibility and criminal responsibility of tax-relatedcrime is compared with probability. Say so, because in tax-related crime, tax-related crime administrative illegality is implied and the administrative illegality, and in thefield of the administrative crime, legal responsibility of situation can only exist in thesame behavior in violation of the criminal law and administrative law at the sametime can produce, i.e. legal responsibility aggregation occurred in the field of legaladjustment of the cross. For tax-related crime, though, the10tax-related crimesstipulated in the specific provisions of criminal law in the tax administration andcollection law regulations, but in the aggregate liability of environment, tax-relatedcrime of administrative responsibility should also is quite probability.The third one, tax-related crime legal responsibility of polymerization. Due totax-related crime of the criminal law provisions on the tax administration andcollection law in the description of related tax-related behavior, therefore, in the crossfield of law, began to independent and do not exclude the administrativeresponsibility and criminal responsibility, this is the aggregation tax-related crime,criminal responsibility and administrative responsibility. Although in our country’slegislation, somewhat to the aggregation problem of legal liability provisions, but therules are too vague, and even the lack of clear explanation, it is easy to cause whendealing with similar issues "with punishment punishment" chaos.The fourth one, the realization of tax-related crime, criminal responsibility andadministrative responsibility. The author trying to make sure the criminal liability andadministrative liability are independent of each other, maintain the authority ofcriminal justice perspective to clarify the tax-related crime, criminal responsibilityand administrative responsibility, specifically including:1. The tax-related criminallegal liability should be applied independently,2. Tax-related crime of administrativeresponsibility and criminal responsibility shall be equal applicable,3To establish agood tax-related crime cohesive mechanism of administrative responsibility andcriminal responsibility.