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新《税法征管法实施细则》第六十三条规定:“被执行人是自然人的,应当通知被执行人本人或其成年家属到场”:而新《税收征管法实施细则》第一百零一条规定“受送达人是公民的.应当由本人直接签收;本人不在的交其同住成年家属签收”。这样的规定引发出一个新的问题:被执行人中包含的是自然人,而受送达人中包含的是公民,那么对非公民自然人的税务法律文书该如何送达?
Article 63 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Law stipulates: “If the person to be executed is a natural person, the person to be executed or his adult family member shall be notified of the presence of the person subject to enforcement:” while the new Implementing Regulations of the Law of the People's Republic of China on Tax Collection No.101 Article stipulates that “the served person is a citizen shall be directly signed by myself; I am not at home with their adult family members to sign.” Such a provision raises a new issue: what is the nature of the person being enforced, and if the person being served is a citizen, what is the tax legal instrument for non-citizen natural persons?