在法律上,违法与犯罪是两个性质不同的概念,违法不等于犯罪。就涉税违法行为而言,在查处过程中,适时、准确地界定行为人是否具有犯罪嫌疑,对于能否避免以罚代刑、用行政执法代替刑事执法现象发生,能否有力打击涉税违法犯罪、保障国家税收不受侵害,是十分重要的。为了便于把握涉 In law, illegality and crime are two different concepts in nature. Illegal law does not mean criminalization. As far as the tax-related illegal activities are concerned, it is necessary to define in a timely and accurate manner whether the perpetrator has criminal suspicion in the process of investigation and punishment. Whether it can avoid the penalty of penalty for execution of a sentence, It is very important to commit crimes and safeguard the state tax revenue from infringement. In order to facilitate the grasp