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税收历来是国家参与分配的强制性手段。不少发达国家,甚至发展中国家,都在税法中不但规定了各种必要的罚款,还有不少征收管理过程中的强制性措施。如欧洲实行增值税的国家,大都规定,对抗税不缴或长期拖欠税款者,税务部门有权查封货物并拍卖以抵冲税款、冻结纳税人的货币债权并由税务部门收取以偿还税款,或对不动产行使留置权以至强行拍卖抵冲税款等。荷兰的《直接税征收法》规定征收直接税时可使用《扣押令》,即不经审判即可处理欠税人的动产和不动产以至关押欠税人以迫使缴税。澳大利亚和新加坡的税务部门有权在任何时间到任何地点搜集有关的纳税资料。新加坡还规定,如纳税人不按期申报或申报不实,税务部门有权根据所收到的有关资料
Taxes have always been a mandatory measure for the state to participate in distribution. Many developed countries, and even developing countries, have not only stipulated the necessary fines in the tax law, but also imposed a number of mandatory measures in the process of expropriation and management. If the implementation of value added tax in Europe, most of the provisions of the tax against tax unpaid or long-term defaulters, the tax authorities the right to seize the goods and auction to offset the tax, tax credits frozen by the taxpayer and the tax department to pay the tax reimbursement Or exercise of liens on real estate as well as forced auction to offset the tax. In the Netherlands, the Direct Tax Collection Law provides for the use of “seizure orders” when imposing direct taxes, that is, without trial, the taxpayers’ movable and immovable property can be handled and the taxpayers imprisoned to compel the payment of tax. The tax authorities in Australia and Singapore have the right to collect the relevant tax information from any place at any time. Singapore also stipulates that if taxpayers do not declare or declare false, the tax authorities have the right to receive the relevant information