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企业服务中心浅谈什么是税收保全和强制执行
来 源:www.71-fuwu.com     发布时间:2016-7-9 10:00:06

     税收保全措施是税务机关为了保证税款能够及时足额入库,对有逃避纳税义务的纳税人的财产的使用权和处分权予以限制的一种行政保全措施,是保证税收征管活动正常进行的一种强制手段。


    主要包括书面通知纳税人开户银行或者其他金融机构冻结纳税人的相当于应纳税款的存款,以及扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产两方面内容。


    税收强制执行是税务机关依照法定的程序和权限,强迫纳税人、扣缴义务人、纳税担保人和其他当事人缴纳拖欠的税款和罚款的一种强制措施,主要包括两方面内容,即:书面通知纳税人的开户银行或者其他金融机构从其存款中扣缴税款;扣押、查封、依法拍卖或者变卖其相当于应纳税款的商品、货物或者其他财产。


    税务机关采取税收保全、强制执行措施必须符合法定的条件和程序,如违法采用,将承担相应的行政赔偿责任。同时,一旦税收得到实现,相应的税收保全、强制执行措施应立即解除。



The preservative measures of taxation is the tax authorities to ensure that taxes can timely and sufficient storage, to evade tax obligation of the taxpayer's property right to use and the right to dispose of restrictions to be an administrative protective measures, to ensure the normal tax collection and management of a kind of compulsive means.


Including the written notification to the taxpayer account opening bank or any other financial institution which is to freeze the taxpayer is equivalent to the deposit of the amount of tax payable, and seizure, seizure of taxpayer value is equivalent to the amount of tax payable commodities, goods or other property, the two aspects of content.


Tax enforcement is the tax authorities in accordance with legal procedures and permissions, compel the taxpayer, withholding agents, tax guarantor and other parties to pay their arrears in taxes and penalties of a mandatory measures, mainly including two aspects, namely: notify the taxpayer to open an account with a bank or any other financial institution from the deposits of the withholding tax; seizure, seizure, auctioned or sold the equivalent to the amount of tax payable commodities, goods or other property.


The tax authorities shall adopt tax preservation and enforcement measures in accordance with the statutory conditions and procedures, such as illegal use, shall bear the corresponding administrative compensation liability. At the same time, once the tax revenue is realized, the corresponding tax preservation and enforcement measures should be lifted immediately.



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