A Study Of Tax Guarantee System

Guarantee originally belongs to the civil law. As a safeguard system of the realization of Creditor's rights in advance, it effectively works on the debt relation of private law, so the tax law in various countries uses this system, which becomes a law system of tax guarantee. Tax guarantee system is a typical sample of the privatization of public law. It plays a very important role in assurance of the realization of creditor's rights and guarantee of the taxpayer's rights.Although there are some similarities between tax guarantee and civil law guarantee in forms and the application of the legal regulations, the tax guarantee belongs to the tax law which is restricted legally and ensures the country's national taxes involving the public interests. Therefore, there should be some differences in the design of the specific rules.The tax guarantee system has already been introduced to the tax law, but compared with other concrete rules in tax law, the research in this field is rare and the definition is still vague which influence the related legislation and practical operation. Under the circumstances, the thesis analyzes the present status and recognizes the nature of tax guarantee according to the latest research in modern tax law and the fundamental spirit in the government by law such as 'contract spirit' and the value systems such as equality and liberty with the aim of improving the tax revenue administration and carrying out the tax govern legally. The thesis also proposes some suggestions on the tax revenue system. The most important part is the theoretical analysis of guarantee purpose and legal relations as well as the improvement of the legislation to complement the tax law and realize the country's tax govern by law.Besides the introduction and conclusion part, the thesis consists of three parts. The first part is the theoretical analysis of the tax guarantee. Firstly the author introduces various concepts of the tax guarantee, and gives a more comprehensive definition. It strongly strengthens the understanding of the tax warranty by comparing the tax guarantee and the guarantee in civil law. This part also illustrates the aims of guarantee which include giving consideration to both national revenue and the legal rights of the taxpayer. And then the thesis explores deeply the theoretical basis from the perspective oflegal relations. After the introduction of the constituents and characteristics of tax guarantee and demonstration in terms of the economic nature of tax revenue, the nature of legal relation and the legal relation of the tax revenue procedure, the thesis concludes that the legal relation is equal. Lastly, it identifies the position and value of guarantee system in the whole guarantee system. The second part deals with the specific contents of tax guarantee mainly focusing on four aspects: scope, measure, procedure and legal responsibility. Among these four aspects, the scope is the premise of guarantee, the core is the ways of how to guarantee, the procedure is to ensure the realization of the guarantee, and the legal responsibility is to punish any government or persons who break the law. The third part is concerned with the improvement of the tax guarantee system. Although the tax guarantee system is developing constantly, there are still some shortcomings in the practice. The author proposes some suggestions in the perspectives of feasibility and the protection of the taxpayer's rights.