日本税收扣押制度评介敖汀在日本国，对纳税人随意不履行纳税义务的方为，要通过处理纳税人的财产强制实现税收债权，这被称为滞纳处分。滞纳处分由财产扣押、扣押财产换价、换价款的充抵等一系列行政处分构成，以财产扣押为主。一、实施财产扣押的先决条件１．必须进行税... Japan tax seizure system review Ao Ting in Japan, the taxpayers arbitrary non-compliance with the tax liability party, to deal with the taxpayer’s property to force tax claims, which is known as the late penalties. Abandoned penalties by the property seizure, seized property for the price, for a variety of price repayments and a series of administrative sanctions, the main property seizure. First, the precondition for the implementation of property detention 1. Must be tax ...