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《中华人民共和国行政强制法》(以下简称《行政强制法》)自2012年1月1日起施行,该法规范了行政强制的设定和实施,对保障和监督行政机关依法履行职责,保护公民、法人和其他组织的合法权益起到了积极的作用。在税收征管领域,此前行政强制的执法依据是《中华人民共和国税收征收管理法》(以下简称《税收征管法》)及其实施细则,关于行政强制条件、程序等方面的规定与《行政强制法》存在差异。两部法律之间的法条竞合,引发了《行政强制法》在税收征管领域适用问题的一些争议,在一定程度上影响到
The “Administrative Compulsion Law of the People’s Republic of China” (hereinafter referred to as the “Administrative Compulsory Law”) came into force on January 1, 2012. The law regulates the establishment and implementation of administrative compulsions, and guarantees and supervises the administrative organs to perform their duties according to law and to protect The legitimate rights and interests of citizens, legal persons and other organizations have played a positive role. In the field of tax collection and administration, the basis for enforcing administrative compulsory enforcement before is based on the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and its implementing rules, the provisions on administrative compulsory conditions and procedures, “has a difference. The conflict between the two laws triggered some controversies over the application of the ”Administrative Coercion Law" in the field of tax collection and administration to a certain extent