行政处罚与刑罚交错适用之困境与出路——从“永帮公司诉枣庄国税局税务行政处罚案”展开

发布时间：2018-06-14 22:15

本文选题：行政处罚 + 刑罚　；参考：《当代法学》2013年05期

【摘要】：公民、法人或者其他组织违反行政管理秩序的行为,如果同时符合行政处罚与刑罚的构成要件,则涉及行政处罚与刑罚的竞合,应如何处理?现行法律规范确立了实体上"以并罚为原则,吸收、折抵为例外"的立法框架,但程序上孰先孰后并不确定,导致实践中"以罚代刑"泛滥。因此,最高人民法院通过"永帮公司诉枣庄国税局税务行政处罚案"提出"行政机关将案件移送司法机关追究刑事责任后一般不宜再对行政相对人作出行政处罚"的裁判要旨,彰显"刑事优先"。但事实上,仅由法院通过指导案例从程序角度所作之努力,易被行政机关规避。应通过刑法谦抑原则、正当程序原则、比例原则厘清立法裁量的界限,确立实体上"行政处罚优先、刑罚作为补充"的制裁模式选择策略。在此基础上确立程序上的"刑事优先,行政处罚有条件的补充"规则方有意义。
[Abstract]:If citizens, legal persons or other organizations violate the order of administration, if they meet the constitutive requirements of administrative punishment and penalty at the same time, it involves the concurrence of administrative punishment and penalty, how to deal with it? The current legal norms have established the legislative framework of "taking the principle of concurrent punishment as the principle, absorbing and deducing as the exception", but which is the first and the second is not certain in procedure, which leads to the proliferation of "substitute punishment with punishment" in practice. Therefore, the Supreme people's Court, through the case of Yongpan Company v. Zaozhuang State tax Administration tax Administrative punishment case, put forward that "after the administrative organ has transferred the case to the judicial organ for investigation of criminal responsibility, it is generally not appropriate to impose administrative punishment on the administrative counterpart". Highlight "Criminal priority". But in fact, the efforts made by the court to guide cases from the point of view of procedure are easy to be circumvented by administrative organs. It is necessary to clarify the limits of legislative discretion through the principle of modesty of criminal law, the principle of due process and the principle of proportion, and establish the choice strategy of sanction mode of "administrative punishment first and penalty as supplement" in entity. On this basis, it is meaningful to establish procedural rules of "Criminal priority and conditional supplement of administrative punishment".
【作者单位】：浙江万里学院法学院;浙江大学光华法学院;
【基金】：国家哲学社会科学青年基金项目“行政法视野下跨行政区域水污染治理研究”(12CFX030)的阶段性成果
【分类号】：D922.1;D920.5

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