The following is a brief analysis of the Administrative Ruling of Non-litigation Execution Review (Shenfu No.5 (20 19) Lu 10, Shandong Intermediate People's Court) issued by the Inspection Bureau of Taxation Bureau of Weihai City, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Because Zhang Chunxia charged Weihai Zhongshun Real Estate Development Co., Ltd. a commission of 609 1600 yuan for selling houses and failed to declare personal income tax, Weihai Tax Inspection Bureau made a tax treatment decision of Wei Tax Ji Chu [20 18] No.3 on February 28, 20/KLOC-0.
According to Articles 1, 2 (4), 3 (4) and 6 (4) of the Individual Income Tax Law of People's Republic of China (PRC) and Article 8 (4) of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, it is decided to order Zhang Chunxia to pay individual income tax 19422.
Within 15 days from the date of receiving this decision, Zhang Chunxia shall pay the above taxes to Wendeng District Taxation Bureau of People's Republic of China (PRC) State Taxation Bureau. Overdue payment, in accordance with the provisions of Article 45 and Article 46 of the Administrative Compulsory Law of the People's Republic of China (hereinafter referred to as the Administrative Compulsory Law) and Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management), in addition to being ordered to pay taxes, a late payment fee of 0.5% of the unpaid taxes will be charged on a daily basis from the date of tax payment.
The written decision was directly delivered to Zhang Chunxia on 2019141October 65438. Zhang Chunxia did not apply for administrative reconsideration, nor did it fulfill the decision. At present, Weihai Tax Inspection Bureau has applied to the court of first instance for compulsory execution, requiring Zhang Chunxia to pay personal income tax 19423 12 yuan; And from 20 19 1 10/3 1 day to the actual performance date, pay a late fee of five ten thousandths of the overdue tax on a daily basis.
According to the authorization of the Tax Administration Law, tax authorities have the law enforcement power to transfer deposits, detain, seal up, auction or sell commodities, goods or other property with taxable value in the process of tax collection and law enforcement.
Article 41 of the Tax Administration Law stipulates that the power to take tax preservation measures and compulsory enforcement measures as stipulated in Articles 37, 38 and 40 of this Law shall not be exercised by units or individuals other than the statutory tax authorities.
Article 53 of the Administrative Enforcement Law stipulates that if a party fails to apply for administrative reconsideration or bring an administrative lawsuit or perform an administrative decision within the statutory time limit, the administrative organ without administrative enforcement power may, in accordance with the provisions of this chapter, apply to the people's court for compulsory enforcement within three months from the date of expiration of the time limit.
Moreover, Article 88 of the Tax Administration Law does not clearly stipulate that the tax treatment decision can be applied to the people's court for compulsory execution.
In this case, the tax authorities have the power of enforcement, and their application to the court for enforcement is not in compliance with the law and should be ruled inadmissible.
First, according to the relevant provisions of the latest tax administration law, the enforcement power of tax authorities is exclusive, and no other unit or individual may exercise it except the qualified tax authorities. The concept of other units in the tax administration law should correspond to the concept of individual, and the court believes that it belongs to the concept of other units.
Second, there is a time limit for applying to the court for enforcement. Those who apply to the court for execution shall apply to the court for execution within three months from the date of expiration of the time limit.