论我国税收强制执行制度之完善

On the Improvement of Tax Compulsory Enforcement Regulation in China

税收强制执行是税收征管程序中最为严厉的程序,是税收强制性特征最突出的表现,是保证税收得以实现的最后的但是又行之有效的措施,在各国的税收征收法律制度中均有明确的规定。然而税收强制执行直接关系到纳税人的利益,因此在对进行的税收强制执行规定中应当充分考虑国家利益与纳税人利益。我国《税收征管法》中虽然也建立了税收强制执行制度,但是在实践中该制度存在许多困惑,本文试图通过比较研究,探讨税收强制执行制度的进一步完善。

Tax compulsory enforcement definitely included in all countries＇ tax collection laws is the severest procedure in tax administration. It is the most prominent reflection for the characteristics of tax enforceability. It is the last but effective measure to ensure tax realization. However, tax compulsory enforcement is directly related to taxpayers＇ interests. Therefore, the interests of nation and taxpayers should be fully considered as a whole when regulating tax compulsory enforcement. Though tax compulsory enforcement regulation has been established in China＇s tax administration law, there is still some confusion in practice. This paper explores the further perfection of tax compulsory enforcement regulation on the basis of comparative study.