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由于一直没有法律上的明确规定 ,目前在涉税犯罪案件的查处中 ,普遍存在着税务机关先于司法机关作出行政处理的作法。这种作法不仅于法不合 ,而且也造成法律程序的混乱 ,因此必须完善相应立法 ,并规范税务机关与司法机关执法行为 ,从而增强对涉税犯罪案件查处力度 ,保护税收秩序的正常运转
Due to the fact that there has been no clearly defined law, there is a widespread practice in the investigation and handling of tax-related criminal cases before the tax authorities take the administrative action in the judicial organs. Therefore, it is necessary to improve the legislation and regulate the law enforcement activities of the tax authorities and the judiciary, so as to enhance the investigation and handling of tax-related criminal cases and protect the normal operation of the tax order