Comment On Tax Compulsory Execution

Tax compulsory execution is the most severe administrative means to adjust the relationship between state and taxpayer,and it is the last measure to ensure the tax enter government finance.It can effectively prevent the loss of national tax.The basis of tax compulsory execution in our country is mainly the Law on the Administration of Tax Collection and the Administrative Compulsory Law,but because of the difference of legislative object and purpose,they often conflict.Therefore,how to coordinate the conflict between the two law and improve the current Tax compulsory execution norms should be discussed and solved.This article will comment on four portions.The first portion begins with the concept of administrative compulsion,and defines the concept of tax compulsory execution through several different understandings of tax compulsory execution.That is,tax compulsory execution is a kind of compulsory measure taken by the tax authorities in order to ensure the state's tax rights and interests when the general tax administration measures are invalid.Then,the scope of application of the tax preservation measures and the tax compulsory execution is obtained from the perspective of the tax protection measures and the tax enforcement.The use time and condition,the execution limit and so on have carried on the distinction to the two aspects.The second portion introduces and compares the pattern of the tax compulsory execution in common law system and civil law system,such as Britain,the United States and France.It summarizes the characteristics of improving the tax administrative compulsory system in our country.The third portion analyzes the current situation of Tax compulsory execution in China and the problems encountered in practice,which is mainly comment on three parts.The first part is the conflict between the Law on the Administration of Tax Collection and the Administrative Compulsory Law,including the conflict of the concept of law and the specific terms.The second part is the problems existing in the tax law itself,such as the legal hierarchy,the lack of complete legal procedure norms and inadequate protection of taxpayers' rights and interests.The third part is about some problems existing in the practice of Tax compulsory execution,such as the subject of enforcement,Information exchange,execution target,working mechanismand so on.The fourth portion is the countermeasures reflect to improve the Tax compulsory execution in China,mainly based on procedural norms,working procedure,departmental cooperation,protection of Taxpayers' rights and interests,and the establishment of taxation administrative mandatory system.