The second chapter mainly concerns the exercise and characters of the administrative constraint system in tax law field. 尤其是近年來(lái)，稅收是一種公法之債的理論得到廣泛認同，稅法呈現出私法化趨勢，稅務(wù)行政強制制度也不例外。
We should apply the reasonable essence of the Reflexive Public Administration to reinforce the Value of the Act of Administrative Enforcement. 我國應用反思性公共行政的合理內核補強行政強制法的價(jià)值。
