Research On Tax Payment Guarantee System

The tax payment guarantee is one kind of guarantee which the taxpayer or the third person provide for the taxpayer that should give but not given according to the legal rule . Tax payment Guarantee Implementation Means which promulgated and implemented On July 1, 2005 have made exhaustively, explicit stipulation to the concrete implementation of tax payment guarantee, but also has certain flaw.Relates with the public law attribute of tax revenue legal relationship, the tax payment guarantee system also has the obvious public law attribute, but took the public law to a civil law introduction typical system, the tax payment guarantees irons the civil law attribute mark inevitably. From this, the tax payment guarantee system should carry on the suitable system innovation in the foundation of deriving the broad and profound institutional framework of the civil guarantee.Tax laws had stipulated explicitly the situation which provided by the tax payment guarantee, but these legal situations still had some questions need to be clear about, after like "the sign" did the assurance question, provide the guarantee time limit question, time limit question of undertaking the obligation of warranty, provides the guarantee to leave country and with tolerates to owe taxes relational question, the circulation guarantee question, whether reconsiders stops carrying out question and so on .In order to display the function of tax payment guarantee fully, the development for providing the guarantee situation also is the question which is worth discussing. Formally, the tax payment guarantee may divide into human's guarantee and the thing guarantee. About person's guarantee, the author thought it not essential to defined the guarantor the economic organization, the guarantor maybe the foreigner, but tax affairs personnel is unsuitable for tax payment guarantor. About the thing guarantee, the author thought the establishment guarantee is quite necessary. But the movable property pawns certainly have not too big practical significance, and the guarantee may be the property that not completely establishes the guarantee privilege, the guarantee value should not be lower than the tax money and the fine for delayed payment. In addition, should allow to provide the mix form guarantee, should permit the tax payment guarantee change under the certain condition. For the full display tax payment guarantee function, may make some beneficial development to the form of tax payment guarantee.The relations between the tax affairs institution and taxpayer are administration relations without doubt, the relation between the taxpayer and the tax payment guarantor are the civil relations, but the relations between the tax affairs institution and the third person of tax payment guarantor present one complication side. The author believe, once the third person voluntarily joins to the tax payment guarantee legal relationship and becomes the tax payment guarantor, it's relations with the tax affairs institution evolves in the manage and be managed relations.The legal liability of tax payment guarantee is an important constituent of tax payment guarantee system. The way that the tax payment guarantor undertakes the obligation of warranty should be restricted in the joint and several liability, but the obligation of warranty scope, as if also may expand to the related administrative fine. Regarding the obligation of warranty termination, should distinguish the different situation to make the corresponding stipulation, should not totally take the time as standard. About the legal liability that the tax payment guarantor illegally provides the tax payment guarantee, the author thought the present stipulation has many flaws in the rationality and the legislation skillful aspect, waits for further consummates and enhances.