新《征管法》第八十八条第三款规定：“当事人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起诉、又不履行的，作出处罚决定的税务机关可以采取本法第四十条规定的强制执行措施，或者申请人民法院强制执行。”该款与原《征管法》第五十六条第三款相比，最大的不同也 Article 83, paragraph 3, of the new Law on the Administration of Tax Collection stipulates: “Where the parties' decisions on the punishment of the tax authorities fail to apply for administrative reconsideration or bring a lawsuit to the people's court overdue nor perform them, the tax authorities that have made the decision on the punishment may, 40 or the enforcement of the law by the people's court. ”The biggest difference between this paragraph and the third paragraph of Article 56 of the Law on the Administration of Tax Collection