行刑反向衔接若干疑难问题与破解

Several Difficult Problems and Solutions in the Reverse Connection between Administrative Law Enforcement and Criminal Justice

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摘要实践中,行刑非法证据排除规则存在不合理差异、行政处罚追责期限的计算方式不明确、裁量情节的适用范围过窄等问题,导致行刑反向衔接制度在证据转化审查、追责期限计算、裁量情节适用等方面存在较大争议和困惑。在刑事证据转化为行政证据时,有必要依据行政非法证据排除规则审查证据合法性,同时通过完善刑事非法实物证据排除规则消除行刑非法证据规则的不合理差异,避免刑事程序中可采取的证据在行政程序中被排除的矛盾。在计算行政处罚追责期限时,“发现违法行为”的主体应为有权追责的国家机关,包括司法机关,应以启动调查、取证或立案程序为“发现违法行为”的依据,无需引入追责期限的中断或中止制度。在适用裁量情节时,应扩大行政法律中规定的法定裁量情节范围,增设酌定减免处罚条款,允许在特殊情况下基于个案正义减免行政处罚。对于同一裁量情节的重复适用,原则上应禁止,但在出现“行刑倒挂”的情形下,可例外地允许重复适用裁量情节,以实现过罚相当。 Due to inconsistencies between administrative and criminal law regarding the exclusion of illegally obtained evidence,the unclear calculation method of the statutory limitation period of administrative penalty,and the narrow scope of the statutory discretionary circumstances,there are problems in the reverse connection system with regard to the review of legality of criminal evidence,the statutory limitation period of administrative penalty,and the application of discretionary circumstances.These problems also exist in the field of taxation.As criminal evidence is transformed into administrative evidence,it is necessary to review the legality of evidence in accordance with the exclusion rules prescribed in administrative law,eliminate the unreasonable differences between administrative and criminal rules concerning the exclusion of illegally obtained physical evidence,and avoid the situation that admissible evidence in criminal proceedings is excluded in administrative procedures.When calculating the statutory limitation period of administrative penalty,the subject of discovering illegal conducts should be state organs with the authority to impose sanctions,including judicial organs.When applying discretionary circumstances,the scope of the statutory discretionary circumstances stipulated in administrative laws should be expanded,and discretionary rule in reducing and exempting penalty should be added to achieve justice under special circumstances.In principle,the same discretionary circumstances should not be applied twice,but in the case that administrative penalties are heavier than criminal penalties,the repeated application of discretionary circumstances shall be allowed as an exception to comply with the principle that penalties commensurate with offence.

作者翁武耀张雨乔 Weng Wuyao;Zhang Yuqiao

机构地区中国政法大学民商经济法学院

出处《河南社会科学》北大核心 2026年第1期75-86,共12页 Henan Social Sciences

基金最高人民法院司法研究重大课题“行政处罚和刑事处罚双向衔接制度研究”(GFZDKT2024B17-3)。

关键词行刑反向衔接证据合法性审查行政处罚追责期限裁量情节税收法治 Reverse Connection between Administrative Law Enforcement and Criminal Justice Review of the Legality of Evidence Statutory Limitation Period of Administrative Penalty Discretionary Circumstances Taxation by the Rule of Law

分类号 D9 [政治法律—法学]

作者简介翁武耀,男,中国政法大学民商经济法学院教授、博士生导师,主要从事税收犯罪及行刑衔接研究;张雨乔,女,中国政法大学民商经济法学院博士研究生,主要从事税收行政处罚研究。