国家税务总局在给最高人民法院《关于强制执行被执行人财产有关税收问题》的复函中称,无论拍卖、变卖财产的行为是纳税人的自主行为,还是人民法院实施的强制执行活动,对拍卖、变卖财产的全部收入,纳税人均应依法申报缴纳税款。税总在(国税函[2005]869号)的文件中称,人民法院的 In reply to the Supreme People’s Court’s “Question Concerning Taxes on Enforcing the Property of Executed Persons,” the State Administration of Taxation stated that regardless of whether the auction or sale of assets is an independent act of a taxpayer or a compulsory enforcement activity enforced by a people’s court, Auction, sell the full income of property, taxpayers shall declare the tax paid. The tax total (Guoshuihan [2005] No. 869) documents that the people’s court