关于税务强制执行主体的法律思考

A Legal Consideration of the Subject of Tax Compulsory Enforcement

税务强制执行权的双重主体制度已为税收征管法所确定,但如何划分税务机关与法院之间的强制权限,目前尚未有法律法规规定。从分析税务强制执行主体和税务强制执行权的性质入手,对税务机关与法院之间的强制权限的划分进行了探讨,税务强制执行是一种行政强制执行,要了解税务强制执行主体,必须正确理解行政强制执行主体和其应具备的条件。

The dual subject system of the right of tax compulsory enforcement has been determined by the law on the administration of tax collection. However,it has not been regulated by any law how to distinguish the compulsory right between tax administrative unit and the court of law. The article discussed how to distinguish the compulsory right between tax administrative unit and the court of law and analyzes the characteristic of the subject and the right of tax compulsory enforcement. Tax compulsory enforcement is a kind of administrative enforcement. To know what the subject of tax compulsory enforcement is,we have to understand the subject of administrative compulsory enforcement accurately. The article also gives some advice on the condition of the subject of administrative compulsory enforcement.