Reserch On Tax Guaranty System

Tax payment guaranty system is the introduction from creditor's right protection system of civil law to tax law, and it is generally adopted by various countries. Tax payment guaranty system bears not only general characteristics of civil guaranty system but also its own characteristics. The establishment and development of tax payment guaranty system has deep basis of theory, and its foundation is Bargain Theory. It is more reasonable to attribute the tax payment guaranty system to private law on the analysis of legal theory.It already has more than 20 years since our country set up tax payment guaranty system in 1986. According to the practice of tax imposition administration, there are a series of problems within current native tax payment guaranty system: First, current native tax guaranty system is far behind tax legalism principals. Second, the defects of current system are fairly serious. Third, the applicable range of tax guaranty in current system is too small. Fourth, the request of tax guaranty qualification is too high. Fifth, there are many problems in the tax guaranty before tax preservation. Sixth, the tax guaranty of tax liquidation before exit is vague. Seventh, there are problems in the joint of tax guaranty and administrative reconsideration. Eighth, tax guaranty lacks the restriction of necessary program.Whereas, we must take some measures accordingly and consummate native tax guaranty system as follows: adhering to tax legalism principles, expanding applicable range of tax guaranty, adding provisions about the means of tax guaranty, adding provisions about alternation of tax guaranty, canceling exorbitant requests on qualification of tax guarantor, consummating the provisions of tax guaranty before tax preservation, consummating the provisions of tax guaranty of tax liquidation before exit, specifying nonstop of tax guaranty during administrative reconsideration, specifying related rights of tax guarantor, establishing scientific regulated and effective tax guaranty implementation program.