论我国税务行政强制-法律·行政法专业论文.docxVIP

II II Abstract Tax enforcement is a compulsory administrative behavior to help tax administrative authorities in time and in full amount to complete the work of state tax. Like many other administrative acts, subject of administration in tax compulsion is also the power of state for public. And unlike other administrative acts, it is quite special, because the tax compulsion needs professional skill in this field, and it should carry out under the strict procedural way. Despite there is the Tax Administration law and Administrative Mandatory Law in China the tax collection and management field to help tax administrative authorities use compulsion measures to force those taxpayer who owes tax of the state perform their duty to pay taxes. But in practice, because tax legislation in China for tax enforcement measures regulation is scattered, causing the laws and regulations tax enforcement activities based on is unordered, and the compulsory standards is not centralized, so that in practice, tax administrative authority may in accordance with all sorts of reasons to abuse their own administrative compulsive power, causing legitimate rights and interests of the private party violated by tax administrative authorities. And look back on in levy object, because of restrictions of the laws, some compulsory activities can be not carry out by tax administrative authorities, such as personal objects can not restricted by administrative authorities, so tax administrative authorities can only carry out temporary compulsions. So in practical field, some malicious outstanding taxes people would use those leaks to escape from the enforcement activities of the tax administrative organs. Based on the practical experience from experiences of the author, accelerating the improvements of the laws and regulations in tax enforcement measures can be a assistance for tax administrative authorities to carry out administrative activities under law, and it be also help tax administrative autho