Analysis Of A Case For The Property Management Limited Liability Company Tax Evasion

When the behavior of a person in the implementation of a behavior at the same time in violation of the administrative laws and regulations and criminal law, will be subject to administrative penalties and judicial organs made by the administrative punishment, the case that the administrative penalties and criminal penalties. In legal life, this phenomenon is not uncommon in the tax law enforcement practice, the behavior of a person in violation of the provisions of the tax collection and management law, also violated the provisions of the criminal law, the existing legal norms of the convergence system has the provisions, but specific to the practice, due to the tax authorities and the judicial departments have different understanding of the law, the way there are differences. The administrative punishment to a property management company limited to Local Taxation Bureau filed a lawsuit against the case, the relevant provisions of the tax department, the defendant in a property management company, and judicial departments of the concurrence have different understanding, especially with the concurrence of regulations, procedures and departments transferred more controversial issues of convergence, this paper one by one through the dispute resolution, specifically related to the issue of treatment, noted the presence of existing laws, enforcement practices and other aspects of defects, proposed improve legislation norms, strengthen law enforcement accountability, promoting effective judicial oversight and other aspects of solution ideas to improve the convergence mechanism of administrative punishment and criminal penalties to protect the legitimate rights and interests of the administrative relative person, to avoid the risk of the law enforcement agencies of law enforcement, judicial achieve effective supervision better promote law enforcement and law enforcement norms, safeguard the socialist market economic order.