浅议行政强制法与税收征管法的冲突与协调——基于税收征管视角  

作　　者：张云[1] 宋玉华 

机构地区：[1]暨南大学经济学院,广东广州510632 [2]广州市国家税务局,广东广州510623

出　　处：《特区经济》2012年第10期220-222,共3页Special Zone Economy

摘　　要：随着社会和经济的发展,我国法治建设稳步推进。行政强制法的出台标志着我国在推动依法行政的进程中迈上了一个重要的台阶,该法的实施,对于指导税收征管工作有着积极的意义。但是,其与现行税收征管法在一定程度上存在冲突,笔者分别从程序和实体两个方面梳理行政强制法与税收征管法之间存在的不相适应,并就行政强制法在税收执法领域如何适用以求与征管法协调提出自己的看法。With the development of society and economics,we make a steadily progress on the construction of China's legal system.The implementation of Administrative Enforcement Law symbolized we were better our administration according to law,which have positive effects on guiding the work of tax administration.However,the Administrative Enforcement law has some kind of conflict with the Tax Administration Law,the authors try to analysis the differences between them from the perspectives of substantive and procedural and coordinate them to better our tax administration work.

关 键 词：行政强制法 税收征管法 冲突与协调 

分 类 号：D922.1[政治法律—宪法学与行政法学] F812.42[政治法律—法学]