我国税务强制执行权的历史嬗变、实践困境及完善路径*——以《税收征管法》修订为契机

Historical Evolution, Practical Predicament and Perfecting Way of China's Tax Enforcement Rights: Taking the Revision of the Tax Administration Law as an Opportunity

我国现行由法院和税务机关共同行使税务强制执行权的双轨制模式是在税收立法、行政诉讼立法以及行政强制立法的不同阶段形成的,具有明显的时代性。税收立法和行政立法在税务强制执行权上的不协调,导致我国税务强制执行权在税收执法和税收司法实践中乱象频发。税收执法和税收司法的实践对我国税务强制执行权的完善提出了严峻的挑战。鉴于税务强制执行内容的异质性、法院在强制执行效率、执行队伍、执转破程序衔接上的明显优势以及强化税收司法、加强纳税人权利保护和构建和谐税收征纳关系的时代要求,《税收征管法》修订中应当确立由法院行使税务强制执行权的单一主体模式,在保留税务机关行使行政强制措施权力的同时,强化行政强制措施行使的程序性规定。

The current double-track model of the courts and tax authorities jointly exercising tax enforcement rights is formed at different stages of the tax legislation, administrative litigation legislation and administrative enforcement legislation, with an obvious characteristics of the times. The inconsistency of the tax legislation and administrative legislation in the tax enforcement rights results in the chaos in the practice of tax enforcement and tax justice. And the practice of tax enforcement and tax justice poses a severe challenge to the improvement of China’s tax enforcement rights. Considering the heterogeneity of tax enforcement in content, the obvious advantages of courts in enforcement efficiency, the implementation of teams, the convergence of execution and breaking of procedures, and the requirements of the times for strengthening tax justice, strengthening the protection of taxpayers’ rights and building a harmonious tax collection relationship, the revision of the Tax Administration Law should establish a single entity model in which courts exercise the power to enforce tax enforcement. While preserving the power of administrative coercive measures, the tax authorities also should strengthen the procedural rules for the enforcement of administrative coercive measures.