除了偷税以外,发票违章等其他税收违法犯罪行为,税务机关能否先处罚后移送,现有法律法规并没有明确规定。在实践中,税务机关一直采取先处罚后移送的做法,然而有的法院开始对这种做法予以否决,本文通过发票违法犯罪典型案例,对所有涉税案件能否先处罚后移送这个疑难问题进行法理探讨,提出应根据处罚种类不同来决定税务机关能否先处罚后移送问题的观点。 In addition to tax evasion, invoice violations and other tax crimes, the tax authorities can be punished before the transfer, the existing laws and regulations and not clearly defined. In practice, the tax authorities have always taken the first punishment and then transferred, however, some courts began to reject this approach. This article through the invoice cases of criminal law, all tax-related cases can be punished after the transfer of this difficult problem Legal discussion, put forward should be based on the different types of punishment to determine whether the tax authorities can be punished after the transfer of the point of view.