论《行政强制法》在税收征管中的适用

Application of the Administrative Compulsion Law to the Tax Collection and Management

《行政强制法》的实施对进一步规范税收征管活动将产生积极的影响。探讨《行政强制法》在税收征管领域中的适用,既是一个法理问题,也是迫切需要解决的现实问题。《行政强制法》与《税收征管法》对同一问题的规定出现歧异时,税务机关应当优先适用《税收征管法》;《税收征管法》对税收强制执行没有规定时,税务机关应当适用《行政强制法》。本文还分析了税收强制执行是否需要超过复议和诉讼时效、是否需要催告程序、有直接执行权的税务机关是否仍能申请法院执行等问题。

Implementation of the Administrative Compulsion Law has a good effect in regulating the collection and management activities of tax authorities. The application of the Administrative Compulsion Law is a theoretical and practical problem. When differences arise between the two legal provisions on the same issue, the tax authorities should be in accordance with the requirements of the Tax Administration Law in the first place. If the Administrative Enforcement Law provisions covers the areas of the Tax Administration Act does not content, decisions can be directly based on the Administrative Compulsion Law. This paper also includes an analysis of other problems relevant to the tax enforcement, namely whether the enforcement of tax needs to override the review and limitation of action, the need for urgency procedure, whether the authorities who have rights of direct implementation may request the court to act under coercion, and so on.