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The Study of the Tax Guarantee System

Author: LinLei
Tutor: DuanXiaoHong
School: Central South University for Nationalities
Course: Legal
Keywords: Tax guarantee Tax debt System improvement
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 34
Quote: 0
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Abstract


Tax guarantee system, as the practice of debt guarantee system of civil law in the tax law, which plays an important role in finalizing national tax claim and protecting in the rights of tax payer, is generally adopted by various countries in taxation legislation in modern times, so do China. It already has more than20years since our country set up tax payment guarantee system in1986. However, according to the theory and the practice of tax imposition administration of the past20years, there are a series of problems within current native tax guarantee system:first, the applicable range of tax guarantee in current system is too small. Second, the tax guarantee system of change is lack of explicit provision. Third, there is on law to regulate the tax guarantee system of the tax authorities on tax guarantor’s subrogation and cancellation the right to revoke the right to tax under the existing system. Fourth, the tax payment guarantor’s right of recovery also lack of specific provision. Fifth,"the entity, light program" is serious. Sixth, the implementation of the tax authorities the right to self is also serious. Last, review period, whether stop the execution of the tax guarantee is not clear. Through analysis and compare Japan, German and Taiwan tax system, we can draw lessons from benignantly:expand the scope of tax payment guarantee, add provisions about alternation of tax guarantee, define the tax payment guarantor’s right of subrogation and cancellation, increase the provision assume responsibility for tax payment guarantor guarantees the right of recovery, pay attention to the procedures, improve the implementation of the right of self-related tax provisions, specified review period stop the implementation of tax guarantee. In this way, we can perfect the tax guarantee system, to protect the national tax revenue and legitimate interest of tax payer and other parties involved in a better way and improve the tax system in our country.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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