关于税务行政强制执法风险问题思考.pdfVIP

关于税务行政强制执法风险问题的思考 摘要 税务执法风险主要发生在基层执法工作过程中，不同的税务执法工作中特 别是强制性质的执法更容易与纳税人出现冲突，这就使得税务行政强制的执法 难度加大、执法风险升高。所以关于税务行政强制执法风险这一问题可以从税 务行政强制的基础理论，税务行政强制执法风险以及执法风险的防范对策这三 个部分展开论述和分析。可以看出，税务行政强制执法风险方面的问题主要是 执法依据规范不一致，执法程序不严格，对行政相对人权利保障的欠缺以及强 制措施的解除不规范、不及时。基于以上问题，税务部门在税收行政强制的执 法工作中就应当明确税务行政强制的执法依据，规范税务行政强制执法程序， 在提升执法人员素质的同时更好的维护纳税人的合法权益，进而强化税务行政 解除方面的措施安全，实现有效降低税务行政强制执法风险的目的。特别是基 层税务机关应当重点研究税务行政强制的执法风险，更多从实践角度即税务行 政强制工作中出现的事件着手，查找执法风险点，然后分析风险产生的原因， 探寻化解风险的对策，促使税务部门更加全面认识税务行政强制执法风险，形 成防范意识，提升风险管理效能，有效阻却执法风险。 关键词：税务，行政强制，执法风险，防范，对策 Reflection on rn● ● ■■● ● ● ● ●●●● ● · ．●●? l ne nSK 0I ad衄nlStranVe enlorCement in taXatlon neId ABSTRACT The risk of tax law enforcement occurs mainly in the primary law enforcement work，for the different tax enforcement work,especially the mandatory nature of law enforcement is more prone to conflict with the taxpayer,which makes the tax administration more di伍cult to enforce the law and the risk of enforcement iS increased．Therefore，the problem of reflecting on the risk of administrative enforcement in taxation field，which can from the basic theory of the tax administrative enforcement,the risk of tax administrative enforcement and the preventive measures of the risk to starting on the analysis of these three parts．As Can be seen,the issue of the risk of the tax administrative enforcement is mainly based on norms inconsistent enforcement，law enforcement is not strict procedures for administrative relative lack of human rights protection and enforcement measures to lift non-standard，not timely．Based on the above issue，the tax authorities in the enforcement of tax administrative enforcement of the tax administration should be clear on the basis of compulsory enforcement,standardize tax administration enforcement program,at the same time improve the quality of law enforcement officers to better safeguard the legitimate rights and interests of Ⅱ taxpayers，thereby strengthening tax administration to lift security measures，to achieve effective tax administ