Study On The Connection Between Administrative Punishment And Criminal Prosecution In Tax Evasion Cases

The illegal behavior of tax evasion is not only the object of administrative punishment,but also the object of criminal liability investigation,which also has the connection problem between the administrative punishment and the criminal prosecution.Since the implementation of Criminal Law Amendment(7),there are many different opinions involving tax evasion,especially on the identification and connection problems between administrative punishment and criminal prosecution in Article 201,paragraph 4.According to the accurately grasp of the tax evasion behavior in Criminal Law Amendment(7),effectively linking administrative punishment with criminal prosecution in tax evasion cases should be the primary consideration and urgent problem to be solved at present in combating tax evasion crimes.This paper takes the Rong's company tax evasion case as the entry point,summarizes the focus of case disputes,and analyzes the keywords involved in Article201,paragraph 4 simultaneously.To study the connection between administrative punishment and criminal prosecution in tax evasion,the article adopts the literature analysis method and case analysis method.It analyzes the contradictory focus in the process of convergence and the different viewpoints in the academic circles that have been subject to administrative penalties,and then draws one's own opinions.The study shows that the administrative punishment notice issued by the tax authorities must be lawful,and the actor should subjectively agree with the specific content of the notice and objectively,paying taxes,late fees,and fines in sufficient amounts within the stipulated time can only be a prerequisite for not being investigated for criminal liability.“Administrative punishment has been imposed” does not mean that the tax authority only made a penalty decision,but further requested the actor to perform the relevant contents,that is,the actor must actually perform the administrative penalty decision while accepting the penalty.According to the analysis of different views of academic circles,when the relationship between administrative punishment and criminal prosecution is specifically coordinated,administrative punishment before criminal prosecution should be stipulated by the relevant laws and regulations.The conversion of tax evasion evidence has important implications for the effective convergence between administrative punishment and criminal prosecution.Through analyzing the legal nature of the tax evasion evidence provided by the tax authorities,and concluding that the tax punishment decision cannot be directly used as evidence for the conviction and penalty of the judiciary,but only as a reference for the conviction and penalty.Standardizing the role of tax authorities in the prosecution of criminal lawsuits,that is,tax authorities do not have the right to file cases.On the one hand,the rationalization of the theory on tax evasion provides a theoretical basis for the implementation of a strict and consistent criminal policy and the creation of a sound and fair tax environment.Meanwhile,it can benefit the effective convergence of administrative punishment and criminal prosecution in practice.On the other hand,the discussion of how to deal with the problem of the connection between administrative punishment and criminal prosecution after the introduction of Criminal Law Amendment(7)lays the foundation for the close connection and coordination of the administrative power and judicial power of China's tax evasion.The ultimate goal is to make recommendations on the improvement of the administrative punishment and criminal prosecution mechanisms,to hope that the legislature will make specific and explicit provisions on the convergence of the two laws in tax evasion cases,thereby effectively reducing the incidence of tax evasion crimes.