| 涉税犯罪案件查处中，税务机关如何与司法机关合作 |
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| 引用本文： | 周建军. 涉税犯罪案件查处中，税务机关如何与司法机关合作[J]. 西华师范大学学报(自然科学版), 2000, 0(2): 31-33 |
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| 作者姓名： | 周建军 |
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| 作者单位： | 四川师范学院政法系!南充637002 |
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| 摘 要： | 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
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| 关 键 词： | 涉税犯罪案件 司法优先 法律程序 司法结论 |
| 文章编号： | 1005-1465(2000)02-0031-03 |
| 修稿时间： | 1999-09-06 |
HOW TAX AND JUDICAL ORGANS SHOULD COOPERATE IN INVESTIGATIONS OF CRIMINAL CASES CONCERNING TAX |
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| Zhou Jian-jun. HOW TAX AND JUDICAL ORGANS SHOULD COOPERATE IN INVESTIGATIONS OF CRIMINAL CASES CONCERNING TAX[J]. Journal of China West Normal University(Philosophy & Social Sciences), 2000, 0(2): 31-33 |
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| Authors: | Zhou Jian-jun |
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| Abstract: | Being short of a clear-cut definition there exists in the investigations of criminal cases concerning tax a common practice that tax organs make an administrative penalty prior to judicial organs .The practice is not only illegal ,but makes legal procedure rather in disorder.Appropriate legislation is to be perfected; the enforcement of the law is to be standardized simultaneously ,thus intensifying the investigations and ensuring due order. |
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| Keywords: | criminal cases concerning tax judicial priority legal procedure judicial verdict |
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