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根据《税收征管法》的观定,“从事生产,经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款,纳税担保人未按照规定的期限缴纳所担保的税款,由税务机关责令限期缴纳,逾期仍未缴纳的,经县以上税务局(分局)局长批准,税务机关可以采取下列强制执行措施: (一)书面通知其开户银行或者其他金融机构从其存款中扣缴税款; (二)扣押、查封、拍卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖所得抵缴税款。 税务机关采取强制执行措施时,
According to the “tax collection and management law,” the view that "engaged in the production and operation of the taxpayers, withholding agents fail to pay or pay taxes in accordance with the deadline, the tax guarantor fails to pay the required period of the tax, The tax authorities shall order the tax authorities to make the payment within a prescribed time limit and fail to pay them within the prescribed time limit. Upon approval by the director of the tax bureau (branch) above the county level, the tax authorities may take the following enforcement measures: (1) Notifying in writing the bank or other financial institution (2) Seizure, sequestration and auction of goods, goods or other property whose value is equivalent to the taxable amount and shall be subject to tax on the proceeds of the auction.When the tax authorities take enforcement measures,