浅议税收强制执行中存在争议的几个问题

A Tentative Analysis on Some Controversial Issues in Tax Enforcement

本文首先阐述了目前我国税收强制执行中存在的主要争议问题,并对这些问题进行了法理分析,在此基础上,提出了完善我国税收强制执行程序的政策建议。

This paper first summarizes current controversial issues of tax enforcement in China and then makes some legal analysis on these issues. Furthermore, it puts forward some policy suggestions on perfecting the tax enforcement procedures in China.