在新的征管模式中,税收强制执行手段作为税收执法工作中的一个重要环节,在维护税法尊严,打击各种偷、抗税行为等工作中愈来愈显示其重要性。但是,在实际税收强制执行过程中,却出现了一些亟待解决的问题,严重地影响了税收整体工作的依法高效开展。 一、存在问题 (一)受执法人员自身素质的影响,对强制执行感到“畏难”。《中华人民共和国税收征收管理法》(以下简称《征管法》)作为一种程序法,一方面对税务机关的执法主体地位及权限作了明确规定,另一方面它也对税务机关的执法程序进行了严格的约束。近几年来,随着行政诉讼法、行政处罚法、行政赔偿法的实施和 In the new tax collection and management model, tax enforcement means, as an important part of tax law enforcement work, has increasingly shown its importance in safeguarding the dignity of tax laws and cracking down on stealing and tax-resisting activities. However, during the actual enforcement of tax revenue, some problems to be solved have emerged, seriously affecting the efficient and efficient taxation work as a whole. First, the existing problems (a) by the law enforcement officers themselves, the quality of the enforcement of “feel at ease.” The Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”), as a procedural law, clearly stipulates the status and authority of the tax law enforcement authority on the one hand and on the other hand, Have a strict constraint. In recent years, with the administrative procedure law, the administrative penalty law and the implementation of the administrative compensation law