税收是国家为了实现其职能,按照法律预先规定的标准,强制地、无偿地取得财政收入的一种手段。税收的强制性,是国家无偿取得财政收入的可靠保证。近几年来,由于资金紧张,不少企业故意拖欠税款,直接影响了税收任务和各级财政收入预算的完成。按照税收的强制性原则和税法的有关规定,当纳税人不愿主动缴税而又屡催无效时,税务部门可以通知银行予以强行划拨税款。这早在1982年中共中央《关于严格控制财政管理的决定》中就有明文规定:“凡逾期不交和偷税漏税的单位,税务部门应当及时催收追缴,催收无效时,应通知当地人民银行从他们的存款中扣交,并且按照规定加收滞纳罚金”。同年国务院也明文规定,银行应将扣交税款作为扣交款项 Taxation is a means by which the state can forcibly and unilaterally obtain financial revenue in accordance with the standards prescribed by law in order to realize its functions. Tax coercion is a reliable guarantee for the state to obtain financial revenue at no cost. In recent years, due to the shortage of funds, many enterprises have deliberately defaulted on taxes, which has a direct impact on the task of tax revenue and the completion of budgetary revenues at all levels. In accordance with the mandatory tax principles and the relevant provisions of the tax law, when the taxpayers are reluctant to pay taxes on their own initiative, the tax authorities may notify the banks to forcibly transfer their taxes. As early as 1982, the CPC Central Committee’s “Decision on Strictly Controlling Financial Management” clearly states: “Where any unit delays tax payment and tax evasion, the tax authorities shall promptly collect the money and when the collection is invalid, it shall notify the local People’s Bank Their deposits deducted, and in accordance with the provisions of impose a fine. ” In the same year, the State Council explicitly stipulated that banks should deduct tax as deductions