略论我国的税收强制执行

发布时间：2018-10-30 06:55

【摘要】：由于税务机关对于税收强制执行理论的认识偏差以及我国税法本身存在的疏漏等原因,我国税收强制执行的实施情况并不尽如人意。本文对税收强制执行的概念重新作了界定与释义,阐明了税收强制执行区别于一般行政强制执行的显著特点,指出公告欠税、限制出境、收缴或停止供应发票等手段属于税收间接强制执行方法,对我国税收强制执行尚存的问题进行了分析,强调实施税收强制执行应当注意不准许执行裁定要约束税务机关执行、行政复议后罚款只能申请人民法院执行等问题,提出了明确发生执行冲突时税收优先权的行使方式、依法赋予税务机关适用民事代位执行的规定、取消人民法院的税收执行禁区、对申请人民法院执行的审查方式重新定位等立法建议,旨在为税务机关正确实施税收强制执行提供一个有益的借鉴。
[Abstract]:Due to the deviation of the tax authorities' understanding of the theory of tax enforcement and the omission of the tax law itself, the implementation of the tax enforcement in China is not satisfactory. This paper redefines and interprets the concept of tax enforcement, clarifies the distinct characteristics of tax enforcement different from general administrative enforcement, and points out that tax arrears are announced, and exit restrictions are restricted. The collection or cessation of the supply of invoices is a method of indirect tax enforcement. The remaining problems of tax enforcement in China are analyzed, and it is emphasized that the enforcement of tax revenue should be carried out with attention to not permitting the execution of the ruling to restrict the execution of the tax authorities. After administrative review, the fine can only be applied to the people's court for execution. It has put forward a clear way of exercising tax priority in the event of an enforcement conflict, and has given the tax authorities the right to apply the provisions of civil subrogation in accordance with the law. In order to provide a useful reference for the tax enforcement by the tax authorities, the legislative suggestions such as canceling the forbidden zone of tax enforcement by the people's court and repositioning the examination method applied to the execution by the people's court are intended to provide a useful reference for the tax authorities.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.22

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