本文選題：稅收保全 + 強制執(zhí)行�。� 參考：《稅收經(jīng)濟研究》2016年05期

【摘要】：文章運用文獻資料法以及理論分析與案例分析相結(jié)合的方法,對《中華人民共和國稅收征收管理法》及其實施細則中有關(guān)扣押、查封納稅人商品和貨物的價值尺度——"價值相當(dāng)于"的相關(guān)問題進行了研究,認為"價值相當(dāng)于"的立法對于規(guī)范稅務(wù)機關(guān)執(zhí)法行為,保障納稅人的合法權(quán)益有著十分重要的意義。但是,由于法律對"價值相當(dāng)于"的概念界定不明確,由此導(dǎo)致稅務(wù)機關(guān)在查封、扣押納稅人商品和貨物或財產(chǎn)時的價值尺度難以把握,缺乏可操作性,進而出現(xiàn)納稅人和國家利益"雙損"局面,違背了立法初衷,影響了法律的嚴肅性�；谏鲜鰡栴},結(jié)合工作實踐,提出了相關(guān)的修法建議。
[Abstract]:This paper applies the method of literature and materials and the combination of theoretical analysis and case analysis to seize the tax Collection and Administration Law of the people's Republic of China and its implementing rules. This paper studies the value scale of the goods and goods of the taxpayer-"equivalent value", and holds that the legislation of "equivalent value" can regulate the law enforcement behavior of the tax authorities. It is of great significance to protect the legitimate rights and interests of taxpayers. However, due to the unclear definition of the concept of "equivalent value" in the law, it is difficult for the tax authorities to grasp the measure of value in the seizure and seizure of the taxpayer's goods and goods or property, and lack of maneuverability. Then, taxpayers and national interests "double damage" situation, contrary to the original intention of legislation, affected the seriousness of the law. Based on the above problems, combined with the work practice, the paper puts forward some suggestions on the revision of the law.
【作者單位】： 西安交通大學(xué)經(jīng)濟與金融學(xué)院;陜西省漢中市國家稅務(wù)局;
【分類號】：D922.22
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本文編號：1979719