Research On Certain Issues About Legal Responsibilities Of Withholding Agent Of Personal Income Tax On Wage

The introduction of Withholding Obligation System in Tax Collection and Administration Law makes Personal Income Tax collection avoiding the difficulty of scattering sources and too many taxpayer, mitigating the pressure of collecting, saving the cost of collecting, and the Tax Authorities can have controls on source income, certifying the Financial Income; meanwhile, the system makes taxpayers avoiding from complicated calculation of tax accrued and tax returns. Yet, on the level of specific system designation, the system is more or less rough. So in the actual application, the value of system is not embodied in the maximum.In the view of this, the author has chosen the withholding agent of wage tax for the perspective; research a number of issues about legal responsibility, hoping to improve the system of withholding obligations, in order to maximize the value of the system. The paper first sets out the definition of withholding agent and the positive and negative significations of the withholding system, defines the legal status of withholding agent on the tax collection and management procedures: the independent legal subject which is different from tax authority and taxpayer. Secondly, analyze the nature of the legal duty of withholding agent in the use of Own Responsibility and Responsibility of Others on Civil Law and define it as Responsibility of Others on Tax Law. Analyze the types of liabilities in combination of Administrative Law and Criminal Law. Finally, explore the exiting problems in the practical application from the macroscopic level, and make some recommendations to perfect the liabilities system of the withholding agent.The innovation of the paper is: first of all, define the legal status of withholding agent and rationalize the relationships of withholding agent and the tax authority; secondly, define the legal responsibilities in the use of Own Responsibility and Responsibility of Others on Civil Law. Finally, analyze the problems in the implementation process and making some advices.