本文首先分析了《行政强制法》立法理念与操作技术的进步性,然后探讨了《税收征管法》与《行政强制法》的适用协调关系,最后提出借鉴《行政强制法》的立法经验,修订《税收征管法》的一些政策建议,包括明确立法定位、提升立法级次以及明确税收协助执法和税收联合执法的法律规定等。 This article first analyzes the legislative concept of administrative coercive law and the progressiveness of operational techniques, and then explores the applicable coordination relationship between the Tax Administration Law and the Administrative Coercive Law. At last, it proposes to draw on the legislative experience of the “Administrative Coercive Law” and revise Some policy recommendations of the Tax Administration Law include clarifying the legislative position, raising the level of legislation, and clarifying the legal provisions on tax revenue for law enforcement and joint tax enforcement.