On The Tax-collecting Agent

According to the current revenue system in our country. There are two ways in revenue method: tax collection and tax-collecting agent. Tax collection means that the tax authorities collect the tax directly. Tax-collecting agent is that the tax authorities assign somebody or the unit to collect the tax according to the law. The characteristic of it is: tax-collecting agent is an administrative collection. There is administrative contract between the tax authorities and the agent. Tax collection and tax-collecting agent have the same essence. These characteristics determine that tax-collecting agent should encircle around the advantage of revenue and learn something from the administrative contract and the system and theories of tax collection.Legal relation of tax-collecting agent is a kind of revenue relation. Analysis of element of legal relation in tax-collecting agent can make us knows the content of tax-collecting agent better. Tax-collecting agent law relation has these characteristics that are different from revenue law relation: I. Subject, the agent has his own right and independently status. There is an invisible subject except the tax authorities and the agent; the tax authorities and taxpayer have their own rights and duties. II. The penal is not an object and late fee has their extension. III. The tax authorities possess the predominant right in content.Tax-collecting agent can be confused with withholding agent easily. So we have to clarify it. They have differences in subject, gist and liability .The former belongs to indirectly collection, but the later belongs to directly collection. They belong to different mode. Tax-collecting agent remedy the shortage in the power of revenue, and the efficiency of revenue, manifest the resection to the people right. Because the taxpaying consciousness of ourcitizen is not too high, the revenue means system is falls behind and bank credit balance system is not healthy, so tax-collecting agent is a revenue method we have to choose. At the same time, because the tax authorities and the agent have the relation of administrative contract, and administrative contract has the characteristics which are in favor of realizing the target of national administrative management, in favor of extending administrative participates of citizens, and handles the dispute faster, these characteristics determined that tax-collecting agent is a revenue method which is necessary and effective.The tax authorities and the agent should follows a certain principle in collect process, it is principal of legitimacy, principle of the preferential revenue benefits, principle of honest and credit, principle of completely implement. These principles are a basic standard to guide the tax-collecting agent.The contract of tax-collecting agent is a written form, which happened in the process of tax-collecting agent .The contract of tax-collecting agent should confirm the extension and liability. In the agreement, we should slope the power of the tax authorities and the duty of the agent, the power that the tax authorities has is: coach the agent, crack down on agent that doesn't perform the agreement, and relieve the contract in stated instance. The duties of the tax authorities are: sign agreement legality, achieve the promise, and compensatory duty. The rights of the agent are: obtain the recompense, obtain the amends, and obtain the expiation. The duties are accepting the management and achieving the duty of the agreement completely. In addition to consultation, arbitrage, it includes the system of administrative review and administrative suit, establish a bi-directional relief construction, intercede the duty and condition that independent of tax, and enhance judicial reviewing ofthe procedure.In the tax-collecting agent, the tax authorities can use coercive execute measure to the body break the contract, this is the most direct method to reach the advantage of revenue. According to the different characteristics between tax-collecting agent and tax collection and the contracted spirit tax-collec...