Study On The Convergence Mechanism Of Administrative Law Execution And Criminal Justice Of The Tax-related Case

As two parallel national function,it is different function that administrative law enforcement and criminal justice of tax-related case,cannot replace each other.Under certain conditions, however, the two will appear the phenomenon of cross,specifically that is to tax authorities found tax-related crime, in the process of its enforcement will be involved in tax related "the reduced cohesion" problem.Based on this, it is necessary that builds a reasonable and effective mechanism of tax-related "reduced cohesion",making the tax-related crimes can be smoothly into the criminal proceedings in accordance with the law, in order to realize the country and the purpose of punishment of tax-related crime.The tax-related cases in our country "the reduced cohesion" in practice, it is common phenomenon that "transferred difficultly", "transformed evidence hardly", "lack of collaboration", "ineffective supervision" and so on,which shows that the tax-related case "the reduced cohesion" mechanism can't run smoothly and effectively, making it difficult to achieve and tax-related crime,stable order of tax collection and administration of the original intention.Deeply mining is appear afore-mentioned problems, mainly including: the defect of the legislative level,administrative coordination limitations,power configuration and close to the channel.Analyzing problems and the causes of these problems in the practice, and combined with our country concrete national condition, from the legislation, bridging program, working mechanism and supervision mechanism of our country tax-related cases "reduced cohesion" sound and perfect mechanism.Therefore,through deeply studying "the reduced cohesion" in the field of tax related mechanism research of our country,revealing the encountered problems and difficulties in practice,analyze the causes of these problems,seeking effective solutions,which is very necessary.This paper puts forward the perfect our country tax-related case "the reduced cohesion" mechanism suggestion,which aimed at the problems existing in the tax-related case "the reduced cohesion",to help the development of tax related theory and practice of our country.