当纳税人或扣缴义务人未按照规定期限缴纳或解缴税款时，税务机关有权采取一系列强制执行措施以保障税收征管工作的顺利进行。这些措施包括但不限于扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、货物或者其他财产。此外，如果纳税人拒绝履行纳税义务，税务机关还可以申请人民法院强制执行，如冻结银行账户或扣划存款等手段。值得注意的是，在实施强制执行前，税务机关通常会先发出催告通知书，给予当事人陈述和申辩的机会。这不仅是对法律程序的尊重，也是为了维护公平正义。通过这样的方式，可以有效促进纳税人自觉履行纳税义务，同时保护国家税收权益不受侵害。ntax authorities may also apply to the People's Court for compulsory execution, such as freezing bank accounts or deducting deposits. It is worth noting that before implementing compulsory enforcement, tax authorities usually issue a notice of urging, giving the parties an opportunity to state and defend. This is not only a respect for legal procedures but also to maintain fairness and justice. In this way, it can effectively promote taxpayers to voluntarily fulfill their tax obligations while protecting the state's tax rights from infringement.
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