Study On The Tax Withholding Agent And Tax Collector System In China

In the present practice for the levy and management of the taxation, the concepts of the tax withholding agent and the tax collector are not clearly defined, and the corresponding rights, obligations and responsibilities of the two parties are artificially considered identical with each other. There is little theoretical research on this topic, and the regulations specified by the substantive departments are not consistence with each other, some even are in violation with laws. Considering the practices and rich experiences in the taxation collection, this paper systematically discusses the legal positions of the tax withholding agent and the tax collector and the related issues involved in the practical work in detail, based on the study of the related statutory provisions and the results of the latest theory research, by analyzing of the legal principle and cases. In the tax collection, the tax withholding agent is one independent body with the same position with the tax levy organization and taxpayer, which functions are partially overlapped with each other, but dominantly with the function of the taxpayers, which rights, obligations and responsibilities are statutory; but the tax collector is the agent from the taxation organization for one certain tax collection work at one certain time, which rights, obligations and responsibilities are statutory only at the time for the execution of the public right for the taxation levy, and that at other times are concerted and corresponding with the civil authorization of the taxation organization. The tax withholding agent and the tax collectors are with no rights for punishment, subrogation and withdraw, and may not implement the preservation and enforcementmeasures, but are with usufruct right. The viewpoint and the conclusion resulted from the analysis of the five cases in the paper are with important operational significance on how to ensure the normal implementation of the r tax withholding agent and the tax collector systems, and the protection of the rights and interests of the related bodies.