摘要
偷税行政法控制与刑法控制的衔接包括立法上的衔接与执法司法上的衔接。立法上的衔接要注意税收法规关于偷税以及对偷税的行政处罚的规定与刑法关于偷税罪以及偷税罪的法定刑的规定二者之间的一致性与协调性;执法司法上的衔接,要注意税务机关与司法机关在控制偷税方面的合作与协调。
The combination of the control of tax evasion by administrative law and criminal law has legislative and executive-judicial aspects. From the legislative aspect, the provisions of tax evasion and relevant administrative penalty in the tax law should be consistent and compatible with which of the crime of tax evasion and statutory penalty in the criminal law; from the executive - judicial aspect, the administrations of taxation should cooperate and coordinate with the judicial organs for the control of tax evasion.
出处
《国家检察官学院学报》
2005年第5期119-126,共8页
Journal of National Prosecutors College
关键词
偷税
行政法控制
刑法控制
tax evasion
control of administrative law
control of criminal law
