摘要
本文就现行《中华人民共和国税收征收管理法》(以下简称《税收征管法》)在实施过程中暴露出的三个比较重要的问题进行法理探讨:税收强制执行措施没有赋予税务机关冻结欠税人银行存款的权力;清税前置规定不合理,纳税人的合法权益得不到及时保护和应有救济;税务机关能否在移送违法案件前做出行政处罚规定不明确。针对上述问题,文章提出了一些解决方案,供立法机关在修订《税收征管法》时参考。
This paper argues that some issues have arisen in the implementation of the Law of the PRC on the Administration of Tax Collection, which involves： mandatory measures of tax authorities have not included blocking the bank accounts of the defaulter of the tax; the regulation that taxpayers must first pay or remit the amount of tax on tax arrears and thereafter may apply to the tax authorities at a higher level for reconsideration is irrational; whether tax authorities can impose administrative penalties before the case is transferred or not is not clear. The paper analyzes these issues and proposes corresponding suggestions.
出处
《涉外税务》
CSSCI
北大核心
2008年第5期59-63,共5页
International Taxation In China
关键词
税收征管法
修订
行政处罚
The law on the administration of tax collection Revision Administrative penalty
