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税收征管法赋予税务机关税收保全措施和税收强制执行措施,这对查处税收违法行为,维护税收秩序,保证国家税款及时、足额地入库具有重要的意义。 税收保全措施 所谓税收保全措施,是指税务机关对可能由于纳税人的行为或者某种客观原因,致使以后的税款征收不能保证或难以保证的案件,采取限制纳税人处理或转移商品、货物或其他财产的措施。这是确保国家税款不受侵犯而由税务机关采取的一种行政保护手段。税收保全措施,一般是指在纳税人法定的纳税期之前所作的税收行政行为。所以,税收保全实际上就是税款征收的保全,保护国家应征税款安全而及时、足额地入库。
The tax collection and administration law gives the tax authorities tax protection measures and tax enforcement measures. This is of great significance in investigating and handling tax violations, maintaining the tax order, and ensuring that the national tax is stored in full and on time. Tax Preservation Measures The so-called tax protection measures refer to cases where the tax authorities may or may not be able to guarantee subsequent tax collection that may be caused by the taxpayer's behavior or some objective reason. Taxpayers are also required to restrict taxpayers from handling or transferring goods or goods or Other property measures. This is an administrative protection measure adopted by the tax authorities to ensure that the state tax will not be infringed upon. Tax protection measures, generally refers to taxpayers statutory tax period before the tax administrative act. Therefore, the tax protection is actually the preservation of tax collection, protection of the state tax should be safe and timely and full storage.