A Research On Tax Payment Guaranty

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 the rights of tax payer, is generally adopted by various countries in Taxation legislation in modern times.There are relatively few academic discussions about tax guarantee system in China, plus there is no clear definition about it as well. The current situation of tax guarantee system in China features limited applicable circumstance, inadequate application form, lack of necessary supervision process and unspecific legal responsibility, thus lowers down the practical operation of tax guarantee system, consequently limits the value and function.Based on the above mentioned legal background, the paper brings up the idea of re-understanding the nature of tax guarantee system, using the improvement of tax collection and management, implementation of tax legislation, finalization of value and function of tax guarantee as a point of start, combined with latest research findings about tax and basic legal principle. The paper analyzes the current situation and existing problems of the tax guarantee system from the aspects of applicable circumstance, application form, specific progress and legal responsibility on the basis of connotation, nature, value and function of tax guarantee system. The paper generally concludes legislation situation and achievements about tax guarantee system in Taiwan, Japan and Germany in the method of comparative analysis and brings up proposals of legislation about tax guarantee system from the aspects of expansion of application range, reasonable increase of application form, establishment of normalized and controllable implementation procedure and specification of legal responsibility in considering the actual situation in china, referring to the legislation experience. These proposals will lead the legislation of tax guarantee system to improving and harmonious development; will promote the law enforcement agency to execute the law in scientific, civilized and efficient way; will strengthen the practical operation of tax guarantee system; will increase the effects of tax guarantee system in the practice of tax collection and management; as a result, to protect the national tax revenue and legitimate interest of tax payer and other parties involved in a better way.