税收强制执行问题研究.pdf

法法 律律 硕硕 士士 专专 业业 学学 位位 论论 文文 税收强制执行问题研究税收强制执行问题研究 The Research of Tax Compulsory Execution 作 者 姓 名：＿ ＿杜明哲 ＿＿ ＿ 指 导 教 师： 陆伟明 副教授 ＿ 西 南 政 法 大 学 Southwest University of Political Science and Law 1 内容摘要 税收强制执行是税务行政行为一个重要的组成部分， 其目的在于运用国家强制力使纳税主体依法履行纳税义务，保证国家财政收入能够及时收缴入库它是保障国家财政收入及时收缴的最终、最强有力的手段，在税收征收管理中扮演着重要角色因此， 《中华人民共和国税收征收管理法》 （以下简称 《税收征收管理法》 ） 对税收强制执行的主体、方式、程序、救济等内容进行了明确的规定同时，随着《中华人民共和国行政强制法》（以下简称《行政强制法》 ）的颁布实施，我国在法律层面对行政强制执行进行了统一、专门的规制，使行政强制执行的种类、设定、方式以及程序等内容得以统一法定此时，税收行政强制执行便有了更为全面的法律规制， 但是之前分散于各单行法律法规中的有关税收强制执行的内容如何与《行政强制法》的内容衔接，解决在税收强制执行实施过程中存在的一系列问题，并减少实际操作中的出现的一些障碍，便成了税收强制执行领域的一个攻坚课题。

故本文选择税收强制执行问题作为选题，按照提出问题、解决问题的思路，根据现行法律，梳理出税收强制执行体系中存在的执行主体问题、执行法律依据问题、执行方式问题以及执行程序问题,并根据具体问题提出应对之法，使税收强制执行在理论和实践中得以完备 根据此种思路， 系统展开本文写作， 主要分为以下部分： 引言，首先阐述税收强制执行的理论和实际意义，及本文运用的研究方法和创新之处第一部分，以税收强制执行主体为讨论对象，总结出税收强制执行在实施过程中主体存在的主要问题， 即执行主体间权限交叉、 主观不愿强制执行和程序意识淡薄的问题，并根据出现的具体问题，探讨解决问题的具体对策第二部分，对有关税收强制执行的法律进行了全面梳理，指出税收强制执行相关法律间存在内容滞后、条文分散、冲突以及程序性条款衔接不足、创新性条款缺乏细化的问题，并探寻问题的根源，提出解决之策第三部分，探讨税收强制执行在执行方式上存在的：执行方式性质不明晰、种类少、适用范围不明确的问题，并通过理论论证使各种问题得以明朗化、细致化第四部分，总结税收强制执行在程序上存在的不足， 针对税收强制执行程序上存在的执行启动程序和时间混乱、执行和解程序实施障碍、以及解缴滞纳金的相关问题，运用理论探讨、程序设计等方法将各具体问题逐一击破。

关键字：税收强制执行；问题；对策1 Abstract The compulsory execution of tax is an important part of administrative actions of tax. The purpose of it is to oblige taxpayers to pay tax, thus ensuring the state revenue can be integrated into the national treasury in time. Actually, as the ultimate and powerful method, it plays a significant role in collecting tax. Therefore, the tax collection and administration low of the People’s Republic of China, ie. The Tax Administration Law for short in the following text clarifies the subjects, methods, procedures, and remedies of the administrative compulsory enforcement. Administrative compulsory execution is regulated uniformly and specifically, thus making it uniform legal in the aspects of its species, setting up, method, procedure etc, with the enactment of the Tax Administration Law. But the issue of how to link up those terms and conditions on the compulsory execution of tax which were scattered over several relevant separate laws and regulations with the Tax Administration Law has caused a public concern. Another challenge is how to solve the problems which were generated in the tax compulsory enforcement. Thus the compulsory execution of tax is chosen as the topic of this essay. With guide of raising-solving problems thinking, issues on executive subject, legal basis, executive manner and procedure in the tax enforcement system are raised, based on the current laws, moreover, the responding solving methods are also proposed to make the tax enforcement complete in theory and practice. In accordance with the objectives of the research, this thesis can be divided into five parts. The introductory part outlines the theoretical and practical significance of the tax compulsory execution. Besides, it also demonstrates the research method and innovation of this essay. The subject of the tax compulsory execution will be discussed in the part one. The problems which were caused by the tax execution, such as the uncertainty of the authority, the reluctance of the compulsory execution, and the defects of the procedures will also be pointed out. The purpose for doing it is to explore the resolutions. In the second part, comprehensive reviews of current laws on tax compulsory execution are carried out. Problems such as content lag, provisions dispersing, conflict between relevant laws as well as weak connection in procedural provisions and refinement lack in innovation terms are raised. The origin of the problems is analyzed. The strategies are proposed as well. In part three, it mainly focuses on weaknesses of the performance methods of tax compulsory execution, such as the obscurity of 2 the nature and the scope, and even the fewer sorts. In the last part, it explores the shortage of the tax compulsory execution procedures. The chaos of the starting procedure, the uncertainty of the time, the difficulties of the execution reconciliation and even the payment of overdue fine will be discussed. The specific problems are solved by the means of theoretical discussion and procedure design respectively. Key words: the tax compulsory execution; problems; resolutions; 1 目 录 引引 言言 .................................................................................................................................... 1 1 一、税收强制执行主体一、税收强制执行主体 ........................................................................................................ 2 2 （一）税收强制执行主体存在的问题 ........................................ 2 （二）消除税收强制执行主体障碍的对策 .................................... 6 二、税收强制执行法律依据二、税收强制执行法律依据 ................................................................................................ 9 9 （一）税收强制执行法律依据的总体状况 .................................... 9 （二）税收强制执行法律依据存在的主要问题 ................................ 9 （三）法律依据存在问题的原因与对策 ................................。