根据《税收征管法》第40条规定,纳税人偷税额在1万元以上,且偷税额占应纳税额在10％以上的,即构成偷税罪。对偷税罪案,税务机关有权追缴税款和加收滞纳金,但在移送司法机关追究刑事责任之前,税务机关能否对当事人进行行政处罚却有不同看法:有人认为,刑事程序 According to Article 40 of the Law on the Administration of Tax Collection, taxpayers who evade taxes amount to over 10,000 yuan and tax evasion accounts for more than 10% of the tax payable shall constitute the crime of tax evasion. For tax evasion crimes, the tax authorities have the right to recover the tax and impose late fees, but there are different opinions on whether the tax authorities can impose administrative penalties on the parties before they are transferred to judicial organs for criminal responsibility: Some people think that criminal procedures