A Research On Tax Civil Liability

The existence of the legal responsibility is the important guarantee of the implementation of legal norms and the tax law is no exception. There are many tax systems of concrete and specific provisions in the tax system. Due to a long-term revenue by "power relations" theory, the concept is defined as revenue: The country in order to realize its functions in accordance with legal requirements to the state power reflects status imposing mandatory to taxpayers in the form of money or physical freely, which come to a specific distribution. In this legal relation, tax authorities exercise power on behalf of the state, and it is the typical of the executive, but the taxpayer will be taxes compulsory and free of charge and the tax is completely in a passive position. This theory as a direct result of that obligation in practice is antagonistic relations between the two sides and the trend has become stronger. With the putting of the theory on the relationship between tax debts, it made the distinction between the nature of the tax in entities and the procedural. This theory insists that the relationship between the state and the taxpayer is a legal relationship between the creditors and debtors on the tax entities. Thus the tax law is a legal relationship between the debts.The application of the tax debts theories provide us a new perspective and approach on fresh understanding the tax about tax law relations, strengthen tax administrations and improve the tax collection system and so on. The understanding of the tax law on the legal relationship between debt and creditor's rights reflects a change of values, which put the personal interests (human rights) under the prominent position and no longer placed the state in a unattainable on the altar, but to put it on an equal footing with the individual on the standard of national interests sacred to the protection of privacy. Understanding the tax as debt makes the necessarily fusion between tax debt and debts in private. And it can draw the standardized structure of claims act directly, which provides a theoretical tool of tax doctrine. Civil law also provides some protection to make up for the law inadequate. Since China introduced the theory of tax debts, academic give a great deal of attention and have implemented a number of theoretical researches. Especially it has a great of breakthroughs in the protection of the rights of taxpayers, secured tax revenue and protective and the other aspects. However, relatively little research on civil taxation, such as tax claims and general claims, special claims, the priority of a security interest. And more examples such as the application of a priority right of rescission, avoidance and the Subrogation and so on. These researches only put their views on the different perspectives and levels in civil protection and responsibility of tax, but not have a systematic study on civil liability for tax.This paper will combined the basic theory of general civil liability with tax, and explained the tax issues related to civil liability more systematically. The whole text is divided into six chapters, the first chapter elaborated the basic theory of a civil tax; and noted in chapter two, the theoretical basis and practical significance of the establishment of civil liability for tax; Chapter three focuses on the elements of civil liability of the tax; From chapter four to chapter six exposits the main taxpayers, the main tax and other taxes, which were discussed by their respective civil liability. Tax civil liability is the subject of tax law breach the tax law, the obligations under the regulations should assume the obligations of the legal consequences in the process of the imposition of tax payers. According to different classification criteria, the main tax revenue can be divided into taxpayers and the main taxes, tax liability and responsibility for others, civil liability of the nature of public law and private properties. It is a citizen's legal obligation to pay taxes, and the tax is a civil statutory responsibilities. So the principles of imputation should adopt the principles with no fault. The elements of civil liability of tax violations include offense, facts damage and causal relationship.