Tax criminal justice is a responsibility system and procedural system based on criminal law and criminal procedure law, with the behavior of endangering tax as the adjustment object and the purpose of standardizing state power and protecting the rights of the parties.

1. Tax criminal responsibility system

Tax criminal responsibility refers to the negative evaluation given by the judicial organs on behalf of the state according to the criminal law because of the implementation of tax crimes prohibited by the criminal law. Tax criminal responsibility is the basis of tax criminal punishment, and tax criminal punishment is the way to realize tax criminal responsibility. The tax criminal responsibility system includes: first, the criminal entity system that regulates the tax authorities and their law enforcement personnel to perform their duties according to law, mainly referring to the crimes of selling invoices for personal gain, withholding taxes and exporting tax rebates; Crime of illegally providing export certificates; It also includes the relevant provisions in Chapter V of the Tax Administration Law and the charges in Chapter VIII of the Criminal Law. The second is the criminal entity system to protect and maintain the order of tax collection and management. This mainly includes the criminal law regulation of illegal acts of taxpayers, withholding agents and others.

2. Tax criminal procedure system

In tax criminal proceedings, there are four state organs: tax authorities, public security organs, procuratorates and courts, which go through four stages: case transfer, case investigation, public prosecution and judicial judgment.

The contents of tax criminal justice mainly include two kinds:

(1) Tax criminal responsibility refers to the negative evaluation given to you by the judicial organ on behalf of the state according to the criminal law because the actor should bear the tax crimes prohibited by the criminal law;

(2) Tax criminal responsibility is the basis of tax criminal punishment, and tax criminal punishment is the implementation method of tax criminal responsibility.

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