《涉外税务》2003年第5期刊载了韩帮强、刘宇斌写的《征管法第88条在实行中引发的问题》一文(以下简称韩文),对征管法第88条(以下简称88条)的内涵做了较全面的阐述。但对其中的部分问题,笔者有不同理解。税务机关对罚款实施强制执行的程序应从哪里开始88条赋予了税务机关对其所 “Foreign-related Taxation” No. 5 of 2003 contains the article entitled “Problems Caused by the Implementation of Article 88 of the Tax Collection and Management Law” (hereinafter referred to as the “Korean Collection”) written by Han Bangqiang and Liu Yubin and the content of Article 88 of the Law on the Administration of Tax Collection (hereinafter referred to as 88) Made a more comprehensive exposition. But for some of the problems, I have different understanding. Tax authorities should enforce the fine from the implementation of the procedure where 88 given to the tax authorities for their