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近期地方反映,对于《中华人民共和国税收征收管理法实施细则》第79条关于应退税款抵扣欠缴税款(以下简称以退抵欠)的规定是否属于强制执行措施有不同理解。为了全面准确贯彻强制执行措施和以退抵欠的规定,根据《中华人民共和国税收征收管理法》(以下简称税收征管法)及其实施细则的有关规定,现将应退税款抵扣欠缴税款有关问题公告如下:税收征管法第40条规定,税收强制执行措施是指对经税务机关责令限期缴纳税款逾期仍不缴纳的情形,税务机关采取书面通知其开户银行或者其他金融机构从其存款中扣缴税款;扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款的行为。
Recently, local authorities said there is a different understanding of whether Article 79 of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Collection and Administration of Taxes contains any inconsistency between the provisions on tax refunding underpaid taxes (hereinafter referred to as the “refund of debts owed”). In order to fully and accurately enforce the enforcement measures and refund the defaults, according to the “PRC Tax Collection and Management Law” (hereinafter referred to as the “Tax Administration Law”) and the relevant provisions of its implementing rules, tax refunds will now be tax deferred tax Article 40 of the Tax Administration Law states that Article 40 of the Tax Administration Law stipulates that the enforcement measure of tax revenue refers to the situation where the tax authorities order the tax authorities to pay the tax within the prescribed time limit but still fails to pay the tax due within a prescribed time limit, and the tax authorities shall notify in writing the banks or other financial institutions Withholding tax in their deposits; seizure, sequestration, auction according to the law or sale of goods, goods or other property whose value is equivalent to the taxable amount, to offset the tax by the auction or sale proceeds.