《中华人民共和国税收征收管理法》和《中华人民共和国税收征收管理法实施细则》颁布以来,税收强制执行的法律规定存在不明确和不合理的地方,给实际执行带来了一定难度。笔者就“对非从事生产经营的扣缴义务人是否适用税收强制执行措施、强制执行措施对象的适用范围、是否可以单独对滞纳金进行强制执行、对罚款实施强制执行的适用对象和前提条件、强制执行措施两个具体手段是否有先后顺序、扣押查封商品货物或其他财产的价值确定”等几个具体问题提出自己的看法。 Since the promulgation of the Law of the People’s Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Collection and Management of Tax Collection, the legal provisions on the enforcement of tax revenue have been found to be ambiguous and unreasonable. This has brought some difficulties to the actual implementation. Whether the taxpayers ’obligatory enforcement measures against taxpayers’ non-payment of production and management, the scope of application of the object of enforcement measure, whether the taxpayers can enforce the late fees separately, the applicable objects and preconditions for enforcement of the penalty, Enforcement of measures whether there are two specific means of precedence, the seizure of seized goods or the value of other assets to determine "and several other specific questions put forward their own views.