广东涉税行政执法与刑事司法衔接的实证研究

在广东省2006—2008年涉税行政执法部门向公安经侦部门移送涉嫌经济犯罪案件统计数据的分析中，发现涉税案件在移送环节已取得一定成效，但移送案件的处理结果仍集中反映出移送时机滞后等问题，导致案件成功处置的比例并不高。加强两法衔接依然存在现实必要性，未来仍需从提高认识出发，提升执法活动的透明度以增强信息交流的广深度，增强涉税执法的司法性为两法衔接奠定技术支持，建立系统化的执法监督体系以确保两法衔接的有效开展。

An Empirical Study on the Connection between Taxation Administrative Law Enforcement and Criminal Justice in Guangdong Province

An analysis of the statistics between 2006 to 2008 shows that taxation cases transferred from taxation law enforcement departments to economic investigation departments in public security bureau have made some progress in transferring phase. However,the results of settlements still reflect that the lag of transferring timing is still a major cause to the low efficiency of case settlement. Therefore,it is necessary to strengthen the connection between administrative law enforcement and criminal justice in or...