美国欠税强制拍卖制度及启示  

An Introduction to Tax-related Forsed Sale in the United States and Its Enlightenment to China

作　　者：余菁[1] 张雁[2] 

机构地区：[1]苏州工业园区地方税务局,江苏苏州215021 [2]苏州市地方税务局稽查局,江苏苏州215021

出　　处：《国际税收》2014年第10期59-62,共4页International Taxation In China

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。Tax enforcement measure is an important means of maintaining tax order. Countries around the world collect tax by compelling force of the state machine which leads to high cost and low efficiency. However, the United States developed a tax sale system by creatively combining tax enforcement measures with financial instruments. This paper introduces the application scope, auction process and rules, redemption and foreclosure policy of the tax sale system, and analyzes its effects on American real estate market; finally puts forward some suggestions on how to improve the tax enforcement system in China.

关 键 词：税收强制 欠税强制拍卖 税收留置权 风险控制 

分 类 号：F812.42[经济管理—财政学] F713.359