【摘要】：由于稅務(wù)機(jī)關(guān)對于稅收強(qiáng)制執(zhí)行理論的認(rèn)識偏差以及我國稅法本身存在的疏漏等原因,我國稅收強(qiáng)制執(zhí)行的實(shí)施情況并不盡如人意。本文對稅收強(qiáng)制執(zhí)行的概念重新作了界定與釋義,闡明了稅收強(qiáng)制執(zhí)行區(qū)別于一般行政強(qiáng)制執(zhí)行的顯著特點(diǎn),指出公告欠稅、限制出境、收繳或停止供應(yīng)發(fā)票等手段屬于稅收間接強(qiáng)制執(zhí)行方法,對我國稅收強(qiáng)制執(zhí)行尚存的問題進(jìn)行了分析,強(qiáng)調(diào)實(shí)施稅收強(qiáng)制執(zhí)行應(yīng)當(dāng)注意不準(zhǔn)許執(zhí)行裁定要約束稅務(wù)機(jī)關(guān)執(zhí)行、行政復(fù)議后罰款只能申請人民法院執(zhí)行等問題,提出了明確發(fā)生執(zhí)行沖突時(shí)稅收優(yōu)先權(quán)的行使方式、依法賦予稅務(wù)機(jī)關(guān)適用民事代位執(zhí)行的規(guī)定、取消人民法院的稅收執(zhí)行禁區(qū)、對申請人民法院執(zhí)行的審查方式重新定位等立法建議,旨在為稅務(wù)機(jī)關(guān)正確實(shí)施稅收強(qiáng)制執(zhí)行提供一個(gè)有益的借鑒。
[Abstract]:Due to the deviation of the tax authorities' understanding of the theory of tax enforcement and the omission of the tax law itself, the implementation of the tax enforcement in China is not satisfactory. This paper redefines and interprets the concept of tax enforcement, clarifies the distinct characteristics of tax enforcement different from general administrative enforcement, and points out that tax arrears are announced, and exit restrictions are restricted. The collection or cessation of the supply of invoices is a method of indirect tax enforcement. The remaining problems of tax enforcement in China are analyzed, and it is emphasized that the enforcement of tax revenue should be carried out with attention to not permitting the execution of the ruling to restrict the execution of the tax authorities. After administrative review, the fine can only be applied to the people's court for execution. It has put forward a clear way of exercising tax priority in the event of an enforcement conflict, and has given the tax authorities the right to apply the provisions of civil subrogation in accordance with the law. In order to provide a useful reference for the tax enforcement by the tax authorities, the legislative suggestions such as canceling the forbidden zone of tax enforcement by the people's court and repositioning the examination method applied to the execution by the people's court are intended to provide a useful reference for the tax authorities.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D922.22

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本文編號：2299266