摘要
逃税罪行政程序要件的功能在于建构税法刑法协同治理模式、推进公民与税务机关合作、防止刑法过度介入税收征管活动。逃税罪行政程序要件的适用中行为人应享有一定的行政救济权。当行为人只是对税务机关通知补缴税款、缴纳滞纳金的行为行使行政救济权时,案件不能进入刑事司法程序。当行为人对税务机关的行政处罚行使行政救济权时,如果行为人不在规定期限内缴纳罚金的,案件就应进入刑事司法程序。
The function of the administrative procedural elements for tax evasion crimes lies in constructing a collaborative governance model between tax law and criminal law,promoting cooperation between citizens and tax authorities,and preventing excessive involvement of criminal law in tax collection and management activities.In the application of administrative procedural elements for the crime of tax evasion,the perpetrator should enjoy certain administrative remedies.When the perpetrator only exercises administrative remedies against the tax authorities for notifying them to make up taxes and pay late fees,the case cannot enter the criminal justice procedure.When the perpetrator exercises administrative remedies against the tax authorities for administrative penalties,if the perpetrator fails to pay the fine within the prescribed period,the case should enter the criminal justice procedure.
作者
丁玉玲
徐妍
DING Yu-ling;XU Yan(School of Marxism,Nanjing University of Communication,Nanjing 211172,China)
出处
《唐山师范学院学报》
2024年第4期121-128,共8页
Journal of Tangshan Normal University
基金
江苏省高校哲学社会科学研究思想政治工作专题项目(2021SJB1237)。
关键词
逃税罪
行政程序要件
税收治理现代化
the crime of tax evasion
administrative procedural elements
modernization of tax governance
