借鉴《行政强制法》立法经验修订《税收征管法》

Amending Tax Collection and Administration Law by Referring to the Legislation Experience of the Administrative Enforcement Law

本文首先分析了《行政强制法》立法理念与操作技术的进步性,然后探讨了《税收征管法》与《行政强制法》的适用协调关系,最后提出借鉴《行政强制法》的立法经验,修订《税收征管法》的一些政策建议,包括明确立法定位、提升立法级次以及明确税收协助执法和税收联合执法的法律规定等。

This paper first analyzes the progressiveness concerning legislative philosophy and operative technique of the Administrative Enforcement Law, and then it makes a discussion into the basic principle for coordinating the Administrative Enforcement Law and Tax Collection and Administration Law, and finally puts forward some suggestions on amending Tax Collection and Administration Law by referring to the Administrative Enforcement Law including defining the legislative position, upgrading the legislative level and clarifying law regulations on facilitating Tax Law enforcement and joint Tax Law enforcement.