| Tax administrative punishment and tax criminal punishment are two kinds of sanctions used by tax authorities and judicial authorities to deal with tax-related cases.They both belong to the field of public law.Theoretically,they should form a coordinated system.Although there are differences between tax administrative punishment and criminal punishment in the subject of implementation,the object of punishment,the type of punishment,etc.,the overlap of the two in the scope of adjustment also provides the possibility for their connection.However,for a long time,tax administrative punishment and criminal punishment are still uncoordinated in many aspects,which exists not only in tax-related laws and regulations,but also in tax law enforcement and judicial process.Therefore,China is currently speeding up the work of "execution connection".To this end,a number of laws and regulations and normative documents have been formulated and published in order to make administrative law enforcement agencies and judicial organs have laws to follow when the two laws are connected.However,the provisions of these normative documents on "execution connection" are relatively principled,and there are few specific operational provisions.Even though there seem to be some relatively complete provisions on the transfer procedure,there will be continuous problems in the specific operation,which will lead to the problems such as the unrealization of the execution link procedure and the inconsistency of the specific operation,especially in the tax field.Therefore,by sorting out the problems existing in the connection of the two laws between the tax authorities and the judicial authorities,improving the connection efficiency of tax-related cases,and establishing the connection mechanism of the two laws,the phenomenon of substituting punishment for punishment and substituting punishment for punishment can be effectively avoided.Starting from China’s tax-related legislation and judicial practice,this paper discusses the connection mechanism between tax administrative punishment and criminal punishment,analyzes the origin of the connection between tax administrative punishment and criminal punishment,points out the current situation and problems of the connection between tax administrative punishment and criminal punishment in China,expounds the causes of the connection between tax administrative punishment and criminal punishment,and puts forward the methods to improve the connection between tax administrative punishment and criminal punishment in China,The purpose is to solve the dilemma of the connection between the two laws,so that the tax administrative punishment and criminal punishment are not only conducive to work practice,but also in line with the spirit of law. |
