美国的税收留置权

• 作 者: 杨良
• 机 构: 国家税务局海洋石油税务管理局上海分局,
• 出 处: 涉外税务
• 发表日期: 1993年06期
• 关键词: 欠税 国税 债务人 债权人 估税 租赁权 承租人 税种 信托财产 不动产

税收留置权程序是美国税收征管活动中的一个重要环节。本文介绍与所得税有关的税收留置仅,是指负有纳税义务的纳税人如有欠缴税款就自动成为政府的债务人,税收留置权随之产生直至他偿清税债为止。政府通过国税署作为债权人对作为债务人的欠税人的财产实施税收留置权,以满足政府的税收权益,税收留置权本身并不能使欠税人的财产自动转移给政府,

The tax lien procedure is an important part of U.S. tax collection activities. This article describes only the income tax-related tax dwelling only refers to the taxpayer with tax obligations if the tax arrears will automatically become the debtor of the government, the tax liens arise along with him until the tax liability. The government through the State Tax Administration as a creditor imposes a tax lien on the property of the debtor as the debtor to satisfy the government’s tax rights and interests. The tax lien itself does not automatically transfer the taxpayer’s property to the government,