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去年9月4日,由全国人大常委会第27次会议审议通过的《中华人民共和国税收征收管理法》(以下简称《税收征管法》),已于今年元月一日正式实施。这是我国建国以来第一部统一“内外”税收的税收征管法律,是税收征管制度建设的一个重要里程碑。《税收征管法》的核心问题之一,是强化了税务机关的税收行政执法权力,同时也赋予了税务机关必要的行政执法手段和措施,即:赋予税务机关扣押、查封、拍卖财产和检查纳税人在银行的存款帐户,通知银行暂停支付纳税人的金额相当于应纳税额的存款、通知银行扣缴税款等等税收保全措施和强制执行
On September 4 last year, the People’s Republic of China Tax Collection and Administration Law (hereinafter referred to as the “Tax Administration Law”) passed by the 27th meeting of the NPC Standing Committee was formally implemented on January 1 this year. This is the first tax collection and management law since the founding of our nation unified the “inside and outside” tax revenue and is an important milestone in the construction of the tax collection and administration system. One of the core issues of the Tax Administration Law is to strengthen the tax administration’s power of tax administration and law enforcement as well as the necessary administrative enforcement measures and measures for the tax authorities, namely, to give the tax authorities seizure, seizure, property auction and tax inspection People in the bank’s deposit account to inform the bank to suspend payment of the amount of taxpayers equivalent to the amount of taxable deposits, to notify the bank withholding tax and other tax protection measures and enforcement