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税收保全措施和强制执行措施是《税收征管法》赋予税务机关的两项重要权力。税务机关作为税收法律和法规的行政执法主体,正确运用好这两项权力,对于强化税收征管,做到依法治税具有非常重要的意义。尤其是《行政处罚法》的颁布,要求进一步规范税收执法行为,完善税收执法程序,对税收保全措施和强制执行措施提出了更高的要求。因此,新形势下税务机关实施税收保全措施和强制执行措施必须依法操作,做到定性准确,程序规范,手续完备。
Tax protection measures and enforcement measures are two important powers vested in tax authorities by the Tax Administration Law. As the subject of administrative law enforcement of tax laws and regulations, the correct use of these two powers by the tax authorities is of great significance to tax collection and tax administration and tax administration according to law. In particular, the promulgation of the “Administrative Punishment Law” calls for the further regulation of tax law enforcement activities and the improvement of tax law enforcement procedures, putting forward higher requirements on tax protection measures and enforcement measures. Therefore, in the new situation, the tax authorities must implement tax protection measures and enforcement measures in accordance with the law, so as to achieve qualitative and accurate procedures, standardized procedures and complete procedures.