摘要
我国现行《税收征管法》中对税务行政强制执行在税务机关以及人民法院之间的分配不尽科学,实践中造成一定困扰,应在《税收征管法》新一轮修订之际解决这一问题。建议《税收征管法》设立一般条款,规定税收强制执行权原则上归税务机关,例外的由税务机关申请人民法院强制执行。
There are many unscientific aspects in the distribution of tax administrative compulsory execution between tax authorities and courts by Tax Collection and Administration Law in China, which has caused many problems in practice. We must solve this problem in a new round of revision of the Tax Collection and Administration Law. This paper proposed that the general rules should be established in the Tax Collection and Administration Law, and the enforcement powers between the tax authority and the court should be clarified that tax enforcement be conducted by the tax authority and the exceptions be implemented by the court upon the application of tax authorities.
出处
《国际税收》
CSSCI
北大核心
2015年第9期67-70,共4页
International Taxation In China
关键词
税务
行政强制执行
主体
Tax Administrative compulsory execution Subject
