本文就现行《中华人民共和国税收征收管理法》(以下简称《税收征管法》)在实施过程中暴露出的三个比较重要的问题进行法理探讨:税收强制执行措施没有赋予税务机关冻结欠税人银行存款的权力;清税前置规定不合理,纳税人的合法权益得不到及时保护和应有救济;税务机关能否在移送违法案件前做出行政处罚规定不明确。针对上述问题,文章提出了一些解决方案,供立法机关在修订《税收征管法》时参考。 This article conducts jurisprudence research on the three most important issues that are exposed in the current “Law of the People’s Republic of China on Tax Collection and Administration” (hereinafter referred to as the “Law on the Administration of Tax Collection”): Tax enforcement measures do not give the tax authorities a means to freeze the taxpayers Bank deposits; the pre-tax provisions unreasonable, taxpayers legitimate rights and interests are not protected in time and should be remedied; tax authorities can make an administrative penalty before the transfer of illegal penalties provisions are not clear. In response to the above problems, the article put forward some solutions for the legislature in the revision of the “Tax Administration Law” for reference.