Study On The Issue Of Taw Civil Liability

Tax liability is an important part of tax law, and plays an important guarantee role on the implementation of tax legal norms. The type of tax liability depends on knowledge and qualitative of taw legal relations. In china, the"power relations"holds the status of the mainstream point of view in long term, and scholars generally believe that the type of tax liability just include tax administration liability and tax criminal liability, and deny the existence of tax civil liability. But with the introduction and draw concept and system form private law, the tax theory emerged new development. The"debt relations"of taw legal relations has been accepted and recognized, and become the mainstream views of tax academic. According to the point of the tax debts, the relationship between the state and the taxpayer is the correspondence relationship between the creditor and the debtor. Therefore, the tax law relationship is a public law relationship between credit and debt. It provides us a new perspective and approach on the theoretical study and practical application of tax law, and tax civil liability would be emergence as possible. The proposition and application of tax civil liability is responding to the requirements of the theory of the tax debts, and reflecting the development and the innovation of tax law. It has a very important theoretical and practical significance.The article includes four parts with about 35,000 characters. Chapterâ… of this article introduces the basic issues of tax civil liability which bases on combining the basic theory of general civil liability with tax, and summarized the concept and characteristics and classification of tax civil liability, and analyzed the essential elements of tax civil liability. Chapterâ…¡of this article discusses the theories basis of tax civil liability, and analyzes the theory of"the caviling of tax law"and"the nature of the tax law relationship", and analyzes the practical significance of tax civil liability. Chapterâ…¢of this article introduces the system of tax civil liability in the US and Japan, and makes the relevant comments so that provide contrast and experience for applying tax civil liability in China. Chapterâ…£of this article expounds the application of tax civil liability in China from the classification of the main tax, the taxpayer and other tax person. This chapter also makes the relevant summary.The innovations of this essay embodies in the following aspects. Firstly, by combining the basic theory of general civil liability and tax law, the author analysis tax civil liability in system. Secondly, this article introduces in detail to tax civil liability of the US and Japan for providing other experience to the study of tax civil liability in China. Thirdly, by combining with the theory of liability and realities of our country, the article analyzes the application of tax civil liability in China.