發(fā)布時間：2018-04-19 13:25

  本文選題：稅收強制 + 欠稅強制拍賣��； 參考：《國際稅收》2014年10期

【摘要】：稅收強制措施是維護稅收秩序的重要手段,各國多借助國家機器強制力執(zhí)行,故而存在成本高、效率低的通病。但美國創(chuàng)造性地將稅收強制措施與金融工具相結(jié)合,制定了欠稅強制拍賣制度。本文詳細介紹了美國欠稅強制拍賣制度的適用范圍、拍賣流程、拍賣規(guī)則、贖回和止贖制度等,并就其實施是否會對房地產(chǎn)價格產(chǎn)生影響進行了分析,進而就如何完善我國稅收強制執(zhí)行制度提出了建議。
[Abstract]:Tax enforcement measures are an important means to maintain the tax order. Many countries resort to the enforcement of state machinery, so there is a common problem of high cost and low efficiency.However, the United States creatively combines tax enforcement measures with financial instruments and formulates the system of tax arrears compulsory auction.This paper introduces in detail the scope of application, auction process, auction rules, redemption and foreclosure system of the compulsory auction system in the United States, and analyzes whether its implementation will have an impact on the real estate price.Then it puts forward some suggestions on how to perfect the tax enforcement system in China.
【作者單位】： 蘇州工業(yè)園區(qū)地方稅務(wù)局;蘇州市地方稅務(wù)局稽查局;
【分類號】：F812.42;F713.359
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本文編號：1773276