我国税收强制执行的实证研究

An Empirical Study on Tax Enforcement in China

国家税收是国家发展的保障,是公法上的债权债务关系。税收必须依据国家法律进行征收,而《中华人民共和国税收征管法》与《中华人民共和国行政强制执行法》产生了法律适用冲突,因此出现需要规范滞纳金、税务机关申请法院强制执行案件比重大、税收强制执行机关程序违法和检察院对税收强制执行机关的公益诉讼等问题。文章结合相关实践案例和法律依据进行分析,同时与日本、美国、德国的税收强制执行制度进行了简单对比,最后提出四点建议。

National tax is a national development guarantee,is a public law debt relationship.Tax revenue must be collected in accordance with national laws.The Law of the People's Republic of China on Tax Administration confl icts with the Law on Administrative Enforcement.Therefore,there are four problems that need to standardize the late fees,the tax authorities'application for court enforcement cases is more important,the procedures of the tax enforcement organs are illegal,and the public interest litigation of the procuratorate against the tax enforcement organs.This article will combine the related practice case and the legal basis,carries on the analysis.At the same time,the tax enforcement system of Japan,the United States and Germany is simply compared,and fi nally proposed make four suggestions.