涉税案件中行政处罚与刑事诉讼程序关系

公安机关在办理涉税犯罪案件中往往涉及行政处罚程序与刑事诉讼程序的衔接问题。在两种程序衔接中应注意:税务机关向公安机关移送涉税案件前有权先行进行行政处罚,对于构成犯罪的涉税案件,公安机关无权进行行政处罚;应以有利于案件的正确处理为出发点,处理行政复议与刑事诉讼的关系;涉案税款作为一种特殊形式的赃款,应由税务机关缴库;刑事证据不同于税务证据,税务机关调查取得的材料不能作为刑事证据使用。

A Probe into the Relationship between the Administrative Punishment Procedures and Criminal Lawsuit Procedures of Cases Involving Tax

Police organs, when solving cases involving tax, are often confronted with the linkage between the procedures of administrative punishment and those of criminal lawsuit. In the dealings with the procedures, it is to be noted that taxation organs are entitled to administrative punishment prior to transferring the cases to police organs. As for the criminal cases where police organs have no right for administrative punishment, priority should be given to the correct treatment of the cases in order to harmonize the relationship between administrative reconsideration and criminal lawsuit.