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公安机关在办理涉税犯罪案件中往往涉及行政处罚程序与刑事诉讼程序的衔接问题。在两种程序衔接中应注意:税务机关向公安机关移送涉税案件前有权先行进行行政处罚,对于构成犯罪的涉税案件,公安机关无权进行行政处罚;应以有利于案件的正确处理为出发点,处理行政复议与刑事诉讼的关系;涉案税款作为一种特殊形式的赃款,应由税务机关缴库;刑事证据不同于税务证据,税务机关调查取得的材料不能作为刑事证据使用。
Public security organs in the handling of tax-related criminal cases often involve the administrative penalty procedures and the convergence of criminal procedure. In the connection between the two procedures should be noted: the tax authorities to the public security organs before the transfer of tax-related cases have the right to first carry out administrative penalties, constitute a crime involving tax-related cases, the public security organs have no right to administrative penalties; should be conducive to the correct handling of cases As a starting point to deal with the relationship between administrative reconsideration and criminal proceedings; tax involved as a special form of stolen money, tax authorities should be deposited; criminal evidence is different from the tax evidence, the tax authorities to investigate the material can not be used as criminal evidence.