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一、关于税务机关的税收保全措施。美、英、日、德等一些国家在税款征收管理的有关法律中规定,对有下列情形的纳税义务人,税务机关可以行使税务保全的强制措施:①纳税义务人逾法定期限后,在税务机关限令的期限内仍不纳税的;②纳税义务人为逃避纳税企图立即出境或藏匿的;③纳税义务人企图将财产转移出境,或隐匿、转移财产逃避纳税的;④税务机关认为纳税义务人采取其他手段致使税务机关可能征不到税的。税务机关采取的税务保全措施是:①扣押或查封纳税义务人的财产,包括土地、地上财产、货物等;②向银行发出扣押通知,冻结纳税义务人银行帐户;③通知入出境管理机关限制纳税义务人出境。属于法人的纳税义务人,则限制其负责人出境;④通知有关机关不得为纳税义务人转移财产或设置其他权利;
First, the tax authorities on tax protection measures. Some countries such as the United States, Britain, Japan, Germany and other countries stipulate in the relevant laws governing the administration of tax collection that the taxpayers and tax authorities in the following circumstances may exercise the coercive measures of tax protection: ① After the taxpayer has exceeded the statutory deadline, Tax authorities still do not pay taxes within the time limit; ② taxpayers in order to evade taxpayers attempt to exit or hiding immediately; ③ taxpayers attempt to transfer the property out of the country, or hide, transfer of property to avoid tax; ④ tax authorities that taxpayers If other measures are taken, the tax authorities may not be able to collect the tax. Tax protection measures taken by the tax authorities are: seizure or seizure of the property of the obligatory obligor, including land, assets and goods on the ground; issue of seizure notice to banks to freeze the bank account of taxpayers; The obligor leaves the country. The taxpayer who is a legal person shall restrict the person in charge of the taxpayer from leaving the country; ④ inform the relevant authorities that the taxpayers may not transfer property or set other rights;