Preliminary Study On The Mechanism Of Tax Related Enforcement Cooperation In The Process Of The Court Compulsory Auction

In recent years,the court’s compulsory auction is widely used in economic dispute cases,due to the effective implementation of enforcement timely,and enforcement of the legitimate rights and interests of creditors.With the increase in compulsory auction items,which contains the amount of duty payable should not be underestimated.However,the issues of tax collection and administration between the court and tax authorities are also increasingly prominent.How to take measure to safeguard the tax collection and storage in the case of court forced auction fundamentally,which can not be ignored by the court and tax affairs.As is known to all,the tax is the major source of state revenue,and is also the most important guarantees for the national governance.In path with the Strategy of governing the country by law and the strategy of tax law,and the comprehensive tax administration is driving on,the request of law enforcement collaboration in the economic tax-related cases must be improved.Deepening and strengthening of law enforcement cooperation,and constructing a cooperation mechanism for coordination of objectives and methods,is the key to effective protection of national taxes in storage,and providing reference for future tax-related collaboration mechanism.This article is introduced by the realistic case,based on the analysis of the current status of the law enforcement.From the creditor protection of tax,payment dispute of overdue fine and the uncertainty of adjudication,the article expound the court’s tax problem caused by unhindered cooperation.And then analyze the reasons from system level and implementation level.Making a thorough inquiry for the mechanism from necessary and feasible two aspects.Finally,proposing countermeasures and suggestions for the cooperation mechanism of tax authority and the count in the process of count compulsory auction,from the mechanism of the subject,the legal system,function configuration,collaborative process,operational mechanism and safeguard link,etc.This paper utilizes the Network Cooperative Governance theory and Asymmetric Information theory to do some rational analysis,in order to provide the reference value for the tax-law enforcement collaboration between court and tax authorities in the future.