税务机关自力执行中拍卖抵税财物的法律适用

Legal Application of Auction of Property of Tax Credits in Self-Enforcement of Tax Authorities

由于立法的缺失,税务机关自力执行中涉及拍卖抵税财物的法律适用,一直存在争议。基于比例原则的考量,税务机关可以根据《行政强制法》对从事生产经营和非从事生产经营的纳税人与欠税相关的财物进行拍卖;拍卖抵税财物不得违反课税禁区原则;如果纳税担保财物的拍卖所得不足抵缴税款的,税务机关不应向纳税担保人继续追缴其余欠税;根据《物权法》规定,税务机关《拍卖/变卖结果通知书》可以产生物权变动的效力;如果纳税人欠有多种债务的,对于税务机关移送给法院的强制执行案件,法院应当保证税收优先权的落实。

Due to the lack of legislation,there has been a controversy over the application of the law concerning the auction of tax deductible property in the self-enforcement of tax authorities.Based on the principle of proportionality,tax authorities may auction taxpayers engaged in production and non-production operations and property related to tax arrears in accordance with the Administrative Compulsory Law;Auction of tax-offs shall not violate the principle of tax-prohibited zones;If the auction income of tax-guaranteed property is insufficient to offset tax,tax authorities shall not continue to recover the remaining tax arrears from tax-paying guarantors;According to the provisions of the Property Law,the Notice of Auction/Sale Result of the Tax Authority can produce the effect of real right change;If taxpayers owe a variety of debts,the court should also ensure the implementation of tax priority in the case of compulsory enforcement transferred to the court by the tax authorities.