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公安机关对《刑法修正案(七)》施行以前未经审判的逃避缴纳税款行为是否立案侦查,对在侦查工作的不同阶段发现案件符合免责条款的情况应当如何处理,均应依《刑法修正案(七)》的相关规定根据实际情况作出不同处理。对需要追究刑事责任的逃税案件,公安机关等待税务机关移送则成为较为妥当的做法,但在税务机关没有履行移送的法定义务时,公安机关如认为案件符合立案条件,便不应放纵犯罪而应主动介入查处。
The public security organ shall investigate whether the “No Avoidance and Payment of Taxes” before the implementation of the “Criminal Law Amendment (VII)” has been put on trial or not and whether the cases found to be in conformity with the exemption clauses at different stages of the investigation shall be governed by the provisions of the Criminal Law Case (VII) "the relevant provisions of the actual situation to make different treatment. For cases of tax evasion that need to be investigated for criminal responsibility, the public security organ may be more appropriate to wait for the transfer of the tax organ. However, if the tax authorities fail to fulfill the statutory obligation of transfer, if the public security organ considers that the case meets the conditions for filing the case, Take the initiative to investigate and deal with.