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近几年来,人民法院对税务行政案件给予了较大的支持,为税收法规的正确贯彻执行起到了一定的“护航”作用。但是,从武汉市的情况来看,还存在有该提请执行的不申请执行,已申请执行的难以执行的问题。其原因是多种多样的,但归纳起来主要有以下几种: 1.法律法规的有关規定难以操作。现行的税收征管办法,规定了较严格的行政强制执行顺序,对拖欠税款、滞纳金、罚款的纳税人,可以酌情采取;(1)通知银行划拨;(2)吊销税务登记证;(3)提请工商行政管理部门吊销营业执照,停止其营业。在采取上述三项措施无效时,才能申请人民法院强制执行。其中(1)、(3)项规定的主动权都不在税务行政机关本身。如果纳税人无银行帐户,或帐户无存款,或开户金融机构不予配合,
In recent years, the people’s court has given greater support to the tax administrative cases and has played a certain “escort” role in the correct implementation of the tax laws and regulations. However, judging from the situation in Wuhan, there are still problems that it is difficult to implement if it is not applied for execution and has been applied for execution. The reason is varied, but summed up the following main: 1. Laws and regulations of the relevant provisions difficult to operate. The existing tax collection and management measures stipulate a more stringent administrative enforcement order and may, as appropriate, take the measures applicable to taxpayers who owe taxes, late fees and fines; (1) notify banks of the transfer; (2) revoke the tax registration certificate; (3) Drew the administrative department for industry and commerce to revoke the business license and stop its business. When the above three measures are invalid, they can apply to the people’s court for enforcement. Which (1), (3) provides the initiative is not in the tax administration itself. If the taxpayers without a bank account, or no deposit account, or account financial institutions do not cooperate,