《税收征管法》中亟待解决的若干税收强制执行措施问题

Some Problems Demanding for Solutions on Tax Enforcement Measures in Tax Collection and Administration Law

修订《中华人民共和国税收征收管理法》(以下简称《税收征管法》)是十一届全国人大立法计划的内容之一,相关立法部门正在对《税收征管法》进行再次修订。本文着重对现行《税收征管法》中有关税收强制执行措施的规定在实施中暴露出的若干问题进行探讨,并提出相关政策建议,以供立法部门参考。

As one of the legislative program in the Eleventh National People＇s Congress, Tax Collection and Administration Law of the People＇s Republic of China（ hereafter referred to as ＇Tax Collection and Administration Law＇） has been being amended again by the legislative department. This paper analyzes some problems exposed in the implementation of tax enforcement measures of the Tax Collection and Administration Law and then puts forward some policy suggestions for legislative department＇s reference.