Research On The Legal Liability Of The Tax Payment Guarantor

Tax payment guaranty system is a typical example of that the public law uses for reference some systems of private law. Because it has factor from both public law and private law, the legal relationship of Tax payment guaranty is quite complex. This article takes the legal liability of the tax payment guarantor as the research object. It doubts the actual regulation about the legal liability of the tax payment guarantor. Base on researching the legal character of legal liability of the tax payment guarantor, the relative theory is reestablished. Except foreword and conclusion, this article consists of three parts.Chapter 1 introduces the actual regulations of tax payment guaranty systems in China. Then analyses the produce process of legal liability and classes it according to the relations.Chapter 2 discusses the legal character of the duty of the tax payment guarantor. The different legal character should be showed in different aspect. The object of protecting tax payment shows the public character, and the legal process should show the private character, and then protect the tax payment guarantors' right.Chapter 3 reestablishes the theory of the legal liability of tax payment guarantor. The author considers that tax payment guaranty system could take advantage of some regulations of civil guaranty system, if they don't conflict. So this chapter redesigns the types of the duty, the settle approach for dissensions in tax payment guaranty. Besides, some problems are brought forward and solved according to the author's opinions.There are two innovations in this dissertation as follows. First, the legal liability of the tax payment guarantor hasn't been researched deeply as a special topic. Second, the opinions about the legal character of the tax payment guarantor's legal liability, and the reestablished theory, especially the advice about the legal process is creative.