Study On Legal Problems Of Tax Arrears Control

Tax arrears problem is common in taxation law enforcement. We should adequately recognize its detriment, deeply analyze its reasons, explore methods of controlling tax arrears and ensure national tax income. This thesis discusses three problems.First, detriment and reason analysis of tax arrears A great amount of tax arrears not only affects the increase of total income and the expedition of income progress, but also affects tax control function into effective play. To analyze specifically, the detriments of tax arrears are mainly: affect national financial income, infringe the market economic system of fair competition and breed corruption. It is necessary to analyze the deeper reasons of tax arrears in order to control tax arrears. We can analyze the reasons from subjective and objective aspects. The subjective reasons are mainly: some functional departments have serious selfish departmentalism; taxpayer's sense of paying tax is weak, with the common wrong ideas that "tax arrears are reasonable, are advantageous, waited to be exempted and are paid by loans in case of payment". Besides, taxpayer has the wrong ideas that he will owe taxes when he has no money, delay taxpaying even when he has money, and constantly seek for flaws in laws to owe taxes. The objective reasons are mainly: collecting fees and taxes together makes enterprises have a heavy burden; there is independent law on tax arrears control in taxation controlling system; the measures to pay off taxes prescribed by law are not rigid enough; there are also problems in cooperate operations and there is discrepancy in taxation control. To recognize the detriments of tax arrears and analyze its reasons establish foundations for searching for tax arrears controlling methods. Second, principal measures of controlling tax arrears Measures to control tax arrears are mainly that taxation organs carry out right of subrogation and right of revocation, require taxpayer to provide taxpaying warrant, carry out taxation priority, and adopt taxation enforcement measures etc. On the premise of guaranteeing national taxation right, we should first choose to apply civil law measures to guarantee the realization of taxation credit right to minimize its damage to the order normal social economic activities. The protection system of creditor's right in civil law is the creditor's right of subrogation and the creditor's right of revocation. The debt protection system is a positive guarantee for creditor's right, it can function as precaution and remedy when creditor's right can not be realized and has good effects when it is shifted into taxation law field. Taxpaying warrant is a system that national taxation legislation and practice adopt one after another. At present, taxpaying warrant has not been widely applied in taxation field in our country and it has not really developed its functions of controlling tax arrears and making up taxation flaws. Therefore, we should expand the applicable fields of taxpaying warrant, explicate conditions for taxpayer to provide taxpaying warrant required by taxation organs in legislation, widely promote taxpaying warrant and reduce the risks of national tax arrears or even losses. New Administration of Tax Collection Law first explicates tax priority principle in taxation law. It elucidates the problem that tax credit right concurs with other credits, the relationship between tax priority and other priorities and legal problems of tax priority enforcement. Tax priority mainly manifests that tax is prior to credit without warrant; taxpayer's overdue taxes occurs before his property states mortgage and hypothecation or taxpayer's property is retained. Taxation implementation is prior to mortgage right, hypothecation rights and retain right; taxation is prior to fines and confiscation of income gained by violation of law. For credit with warrant, the time when tax arrears are formed is the dividing point. There is no explicit rule for the time when tax arrears are formed in taxation law. It is concluded through analysis that th...