The Debt In The Tax Payment Of The Third Person

The concept of the tax debts, under the impact of the Tax debts doctrine, has become more popular, for the majority of scholars accepted. However, the debt of the special tax, although it is a debt, whether the way in the performance of payment by a third party is still on the issue. However, the problem caused in the reality of economic life will not disappear for the existence of differences, on the contrary, many taxpayers to pay taxes in order to reduce the cost of their own, have entered into a tax payment with a third party agreement. For the convention, because the effectiveness of our law has not made its relevant provisions, resulting in the disposal of the consequent result is a wide variety of disputes.Not many of the research scholars touch the rearch of the third tax payment of the debt problem, even involving the research, are mostly scratch the surface and stay on the surface"can or can not exist"argument only. Controversial point of view is divided into two: one is denying its reasonable existence and notes that violates the tax principle of legal doctrine; one is in favor of its existence and points that can guarantee the smooth realization of the state's tax basis, to facilitate the taxpayers, reduce the the cost of paying taxes.In this essay, the author discusses the tax payment of the debt issues of the third person comprehensively, not only the rationality of the existence of the system are discussed in detail, and with the provisions of relevant foreign legal system, making the system detailed design and planning. In addition to this introduction, summary, there are five parts. In the first part ,the basic concepts of the debt on the tax payment of the third person is defined. The conceptions of the debt of the tax and the third payment of content are defined by research methods and then by comparing the latter with related concepts such as the tax withholding agents , so that the extension of the third person paying more clearly. Finally, the theoretical and practical significance of the system is discussed.The second part discusses the theoretical basis of the debt on the tax payment of the third person. The first is the debt of private law in the transferability theory, followed by the tax efficiency theory, the theory again to facilitate the taxpayers.The third section describes the tax payment of the debt of third party legal application. It includes the statutory payment and the third person agreed upon payment.The fourth part of the discussion of the tax debt of the third party payment of legal effect. First, the agreement on the third payment is rejected on valid, then the legal effect of their specific issues are discussed in detail.The last part is the design of the system of legal, legislative and performaned from two aspects, starting from the difficulty to find the solutions and measures.In this paper, through a comparative study, literature study, comparative study and other research methods to the problem of a comprehensive and detailed exposition. Combination of theory and practice, breaking the limitations of the past research scholars, with its owm system, though not perfect,aiming to draw attention to the academic and attention to the issue.