| The crime of falsely issuing invoices accounts for a large proportion of the current tax related cases,and there is a growing trend,which brings great difficulties to invoice management and tax work.At present,there are many problems in the connection between administrative law enforcement and criminal justice,such as the imperfect mechanism,the concurrence of investigation power and tax inspection power,subjective and intentional standards,transfer order and judicial identification,which make it impossible to combine prevention and control in the investigation of cases with false invoices,the disconnection of administrative law enforcement and criminal justice,and the continuous damage of tax order.On the basis of discussing the above problems,the paper refines the connection mechanism of administrative law enforcement and criminal justice in the case of false invoice from the broad level of the mechanism,analyzes the legal norm system,explains the legislative dilemma and law enforcement problems faced by the connection mechanism of the two laws,summarizes and studies the focus disputes in the practical work,and draws lessons from different countries and regions The connection mode of tax related cases aims to promote the precise connection between the public security economic investigation department and the tax inspection department on the cases with false invoices,improve the investigation efficiency,and promote the in-depth construction of the legal society.The article consists of four parts:The first part introduces the general situation of the connection mechanism of administrative law enforcement and criminal law enforcement of false invoice,including the connotation and evolution of the case of false invoice,the concept of the connection mechanism,relevant norms and existing problems as well as the relevant practical operation,leading to the existing problems of the current "the convergence between the two laws" mechanism of false invoice.The second part analyzes the background of the above problems,analyzes the defects in legislation,the limitations of cooperation and supervision of various functional departments,and summarizes and refines the problems that must be solved to improve the cohesion mechanism.In the third part,the author compares the similar problem-solving mechanisms in Japan,the United States and other foreign regions,and puts forward the idea of giving tax inspection departments the power to investigate tax related crimes.The fourth part puts forward the corresponding solutions to the existing problems,including promoting the legislative work of "the convergence between the two laws" of false invoices,improving the specific procedures and norms of connection in practical operation,and puts forward the establishment of case notification and information sharing mechanism,improvement of tax collection and management system,improvement of inspection and supervision mechanism and other relevant suggestions. |
