内容摘要：
本文就现行《中华人民共和国税收征收管理法》（以下简称《税收征管法》）在实施过程中暴露出的三个比较重要的问题进行法理探讨：税收强制执行措施没有赋予税务机关冻结欠税人银行存款的权力；清税前置规定不合理，纳税人的合法权益得不到及时保护和应有救济；税务机关能否在移送违法案件前做出行政处罚规定不明确。针对上述问题，文章提出了一些解决方案，供立法机关在修订《税收征管法》时参考。
关键词：税收征管法 修订 行政处罚
abstract:this paper argues that some issues have arisen in the implementation of the law of the prc on the administration of tax collection, which involves: mandatory measures of tax authorities have not included blocking the bank accounts of the defaulter of the tax; the regulation that taxpayers must first pay or remit the amount of tax on tax arrears and thereafter may apply to the tax authorities at a higher level for reconsideration is irrational; whether tax authorities can impose administrative penalties before the case is transferred or not is not clear. the paper analyzes these issues and proposes corresponding suggestions.