美国欠税强制拍卖制度及启示

发布时间：2018-04-19 13:25

  本文选题：税收强制 + 欠税强制拍卖　； 参考：《国际税收》2014年10期

【摘要】：税收强制措施是维护税收秩序的重要手段,各国多借助国家机器强制力执行,故而存在成本高、效率低的通病。但美国创造性地将税收强制措施与金融工具相结合,制定了欠税强制拍卖制度。本文详细介绍了美国欠税强制拍卖制度的适用范围、拍卖流程、拍卖规则、赎回和止赎制度等,并就其实施是否会对房地产价格产生影响进行了分析,进而就如何完善我国税收强制执行制度提出了建议。
[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.
【作者单位】： 苏州工业园区地方税务局;苏州市地方税务局稽查局;
【分类号】：F812.42;F713.359
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本文编号：1773276