《关于司法机关在刑事诉讼程序终结前的涉税案件，上一级税务机关能否就征税行为受理申请复议的请示》经商国务院法制办，我局研究认为：一、对在税务案件处理过程中，同时涉及行政复议和刑事责任、审判程序时，行政程序和刑事程序哪个程序优先的问题，目前尚无明确的法律规定 “On the judiciary in the criminal proceedings before the end of the tax case, the tax authorities at a higher level on whether the tax authorities to accept the application for reconsideration,” Business State Council Legislative Affairs Office, I Bureau of the study that: First, the tax case processing , At the same time involving the administrative review and criminal liability, trial procedures, administrative procedures and criminal procedures which procedures priority, there is no clear legal provisions