论税收之债的自力执行

About Self-execution of Tax

税收之债具有自力执行的效力。所谓税收之债的自力执行,是指税务机关行使征税职权,遇有纳税人拒不履行按期足额纳税义务时,税务机关可以直接采取强制措施迫使纳税人履行纳税义务。各国税法之所以赋予税收之债自力执行的效力,主要是基于行政效力先定、税收确实及效率原则以及税收的公益性等因素的考量。同时,为了有效防止或监督税务机关滥施行政强制现象的发生,我国税法对税务机关自力执行权的行使范围、条件和程序予以了严格限制。

Obligation in tax has the power of bing executed by the tax authorities itself. Self-execution of tax means that the tax authorities has the power to collect tax, and take direct measures to force the taxpayers to pay tax when the taxpayers refuse to fulfill their tax obligations on thesufficient amount. The reason why the tax laws indifferent countries stipulat the power ofself-execution of tax is due to the consideration of administrative effectiveness first, clear andeffectire principles in taxation, and other factors such as public welfare of tax. At the same time, toprevent or inspect the tax authorities from wrong implementations, the tax law in our country has the strict limitations to our tax authorities on the implementation scope, conditions and procedures of self-execution.