Tax Payment Guarantee System In China

Tax Payment Guarantee System in China to establish a more effective safeguard our lawful rights and interests of taxpayers, the tax levied for the protection of a strong legitimate interests of both sides, it indicates that China's tax law toward a more democratic direction. But the current practice of tax collection and management point of view, tax system does not guarantee the legislators expected to play a legislative role, did not meet the legislative intent of the legislators to pursue the contrary, the tax effective use of security system is indeed very few examples from the the expected tax payment guarantee system in China differs greatly.The situation caused by many reasons, first reason is the tax system of its own security system design flaws led to legislation on the implementation of reasonable and can be further improved. Second, tax law enforcement personnel of the overall quality is not high enough, resulting in tax law enforcement personnel understand the tax system and effective implementation is not satisfactory and reasonable. Again, the academic study of tax payment guarantee system is not high enough interest and enthusiasm, most scholars of related systems only explain and clarify the existing system, the lack of precise depth discussion and study. In view of the above analysis, this paper focuses on the basic theory of tax law, tax guarantee system in China started a comprehensive and detailed exposition.Including the introduction and conclusion, including the full text of a total of six parts.Introduction describes some of the major background, research value, methods and research objects and related concepts on the definition and description.The first part focuses on the meaning of the tax payment guarantee system, the legal nature. Security system, first by the nature of the tax account of different academic perspectives, leads to the nature of the tax payment guarantee system analysis of the causes controversy, and then obtained a civil tax payment guarantee authentic analytical. Secondly, in order to further understand the tax payment guarantee system, the article the tax system and the civil security guarantee system and other security systems to compare the tax further illustrates the need for tax guarantee the existence and importance of the system. Finally, describes the significance of establishing tax guarantee system. The second section discusses the status of tax payment guarantee system and problems, our current tax system, there are still a range of security issues, mainly in three aspects:first, the tax guarantee system design flaws; second, tax law, lack of procedural guarantee system; Third, security system, tax problems in practice. Among them, the tax payment guarantee system design flaws include:our current tax system and tax guarantees the principle of legal doctrine requires a far cry; for narrow circumstances; and tax payment on the guarantee system, the lack of specific content. One article discusses some of the specific content of the lack of more specific, mainly related to tax the right of recourse the guarantor together to ensure common security issues and a variety of ways, tax changes to security issues, tax issues void the warranty, the tax authorities on tax guarantor's subrogation the right to revoke the right to tax under the existing system and guarantor eligibility requirements are too high these issues. Second, the tax payment guarantee procedural deficiencies mainly as, a lack of procedural legislation, only by recourse to other systems, some of the procedures is far from the system can not play the role of tax guarantee. Again, the tax guarantee system performance problems in practice are: "the entity, light program" serious, difficult to operate tax guarantee the preservation of tax, departure tax guarantee tax clearance provisions are too general and tax guarantees and tax administrative review of the interface is unknown, the implementation of the tax authorities the right to self-serious. Hope that the depth of these issues can establish a sound tax system provides a solid foundation for security.The third part through foreign and security of Taiwan tax system introduced in three areas, the tax on the guarantee system of reference play a role in these three areas are:security system, tax exclusions, tax guarantee system security way, tax payment guarantee system is implemented. In these three countries have their own similarities and differences, compare and draw hope to promote the development of the system of tax guarantee.The fourth part discusses the specific system of tax guarantee perfect sound is divided into three aspects:First, the design of the tax system, the improvement security, and second, the tax system, improve the security system program, the three tax payment guarantee system is a practical operation Perfection. The system design which mainly refers to adhere to sound principles of tax legal doctrine to expand the scope of tax payment guarantee, to enrich their specific system and the enhancement of specific systems, including the following:additional tax payment guarantee before the preservation of tax provisions to increase the provision assume responsibility for tax payment guarantor guarantees the right of recovery after the increase on the tax payment guarantee to change the provisions of the provisions increasing tax payment guarantee null and void, and the common people to ensure the security and physical security guarantees and other coexisting be clear that abolition of tax guarantee bond, cancellation too much of a tax payment guarantor qualifications requirements, improve the tax before the tax guarantee security requirements. Procedures for tax payment guarantee system System is to establish a scientific, standardized, efficient implementation of the tax guarantee program. Practical operation of the tax payment guarantee system include improved tax guarantee perfect procedural norms and control system, improve the tax guarantee departure tax clearance requirements specified review period does not stop the implementation of tax guarantee and improve the implementation of the right of self-related tax provisions.Conclusion part of the full text of the summary and conclusion, and the development of our tax system proposed security outlook.