税收征管程序适用《行政强制法》若干问题研究——兼议《税收征管法》的修订

Issues on the Tax Collection and Management Procedures related to the Administrative Compulsory Law

《行政强制法》对税收强制提出了新要求,《税收征管法》对税收强制的规定与其不一致时,适用《行政强制法》的规定。税收强制措施期限适用《税收征管法实施细则》的规定,没有规定的,适用《行政强制法》的规定。税务机关查封、扣押财产限于涉案财产,税务机关对查封、扣押财产承担保管责任并承担保管费用,不能指令纳税义务人保管,但可以允许纳税义务人使用查封、扣押财产。《税收征管法》赋予税务机关强制执行权的,由税务机关自行强制执行,没有赋予强制执行权的,申请人民法院强制执行。本文阐释了上述问题,以期对《税收征管法》的修订有所裨益。

The Administrative Compulsory Law is superior to the Tax Administration Law. The tax authorities are only allowed to attach and seize the property involved in the case and have to bear its custodial responsibility and storage cost. But the taxpayer is permitted to use the attached and seized property. The tax authorities can enforce by themselves with the enforceable right granted by the Tax Administration Law. Otherwise, the tax authorities must apply to the people＇s court for enforcement. This paper explains the above issues in order to benefit the amendments to the Tax Administration Law.