Criminal-Administrative Coordination in Case-Involved Enterprise Compliance Reform:Dilemmas and Countermeasures
The reform of case-involved enterprise compliance,centering on non-prosecution for compliance as its main criminal procedure,highlights the issues in criminal-administrative coordination and fosters the risk of"using criminal measures as substitutes for administrative penalties."When transferring and processing tax compliance cases,the tax authorities face limitations due to their scope of authority,and are unable to impose administrative penalties on entities not obligated by tax duties,as well as lacking a legal basis for leniency or penalty reduction for transferred subjects due to the non-discretionary nature of administrative powers.This predicament stands in contrast to the objectives of case-involved enterprise compliance reform.The framework for case-involved enterprise compliance in China should be built on the premise that such enterprises are subject to either criminal prosecution or administrative penalties,clarifying the connection between legal infractions,criminal activities,and corporate management responsibilities.It is imperative to establish an integrated mechanism for criminal and administrative sanctions to achieve proportional penalties and mutual recognition across different punitive measures and to refine the compliance initiation,supervision,and evaluation mechanisms through collaboration between prosecutorial and tax authorities.
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