The Constitution Of China Tax Administrative Punishment Connect With Penalty

As two methods of sanctions of public law, administrative penalty and criminal penalty should theoretically form a coordinate system, and there are both differences and close connections between them. Administrative penalty and criminal penalty has a coincidence in the range of adjustment, which also provides possibility for their connections. However, currently there are many inconsistencies in the connection of administrative penalty and criminal penalty in China, and these inconsistencies not only exist in legislation but also exist in the process of practice of the judicial acts. The inconsistency in the legislative connection shows in two ways:firstly, the legislation of China’s current administrative law and criminal law, which resulted in defects in the content, led to confusion in the application as a result; secondly, the connection of administrative penalty and criminal penalty is unreasonable, with a lack of coordination.The inconsistency in judicial practice shows as follows:firstly, the rules for the application of administrative penalty and criminal penalty are not clear while carrying out punishment for administrative violations, which led to a confusion in practice. Secondly, the public security organs lack of initiative in dealing with the tax-related illegal cases transferred by the administration, and the office of the public prosecutor in China is given the function of legal supervision, but there is no clear rules for this kind of case to follow, so the operation is not strong, and the result is poor. The inconsistent connection of administrative penalty and criminal penalty not only brings difficulties to the juridical practice, but also very easy indulges the administrative crime. Therefore, studying on the connection of administrative penalty and criminal penalty not only can protect the legal construction in China, but also has a positive role in punishing and preventing crime.