在日常税收工作中，常常有一些税务干部，甚至部分领导干部，对于税收违法行为往往是一罚了之。对于一般的违法行为，依法给予处罚无可厚非，但对于已构成犯罪的行为，行政机关就只能将其移送至有关部门追究刑事责任，否则，行政机关将承担相应的法律后果。那么，在实际工作中 In the daily tax work, often there are some tax cadres, and some leading cadres, often for the tax violations is a penalty. For general illegal behavior, it is understandable that punishment should be given in accordance with the law. However, for an act that has constituted a crime, the administrative organ can only transfer it to the relevant department to be held criminally liable or else the administrative organ will bear the corresponding legal consequences. Well, in actual work