First Exploration Of Share Of Liabilities And Performance Of Third Party Brought By Tax Law

Tax law always aims at raising financial revenue, therefore emphasizing on the guarantee and maintenance of taxation right is common. As for the right of taxpayers, what we lack is not attention, but the concrete system installation of guarantee and operability. All is based on the original problem: what is tax, state power or debt of public law? When we acknowledge that tax is the debt of private law, and legal relation of tax is the relation of creditor's right and debt, we will find that in fact, during the process of changing public law into private law, especially after China joined WTO, the trend of internationalization, legalization and the nature of changing public law into private law that the tax law of China formed is strengthened, as the market economy developed, tax law of our country is realizing the legal expansion and protection of the right of tax collection taking example by system of private law. Meanwhile, under the great background of building a harmonious socialist society and the overall situation of setting up service institution, the protection for the right of taxpayers is raised to an unprecedented level by tax authorities of our country. This moment, it's time to discuss whether we can take example by the system of private law to establish related systems to protect the taxpayers who conduct as the debtors in tax debt, so that they have right to undertake and perform the mode of tax debt. The thesis aims at putting forward the idea of Share of Liabilities and Performance System of Third Party Brought by Tax Law, so as to realize the harmonious progress of legal expansion of taxation and legal protection of taxpayers.The thesis is divided into three parts in structure:The first part defines the basic theories of the two systems by analysis of share of liabilities system and performance system of third party, and discusses the reasons; the part also defines the transfer of debt of two systems in private law field and the balanced benefits of the parties during the performance of debt, to protect the active function that free agency of debtors and the third party has.The second part demonstrates legitimacy of share of liabilities system and performance system of third party in civil law brought by tax law, by practical necessity and feasibility. The part tries to prove that in fact taxation is in great need of share of liabilities system and performance system of third party by introducing the actual difficulty in protection for the right of taxpayers;demonstrates the nature of debt in public law of tax, by analyzing legal principles of changing public law into private law, so as to establish the relationship of tax revenue and liabilities, prove the coexistence of tax principle of legality and freedom, and offer theoretical support for share of liabilities system and performance system of third party in civil law brought by tax law.The third part is the preparatory idea of the author in establishing share of liabilities system and performance system of third party in the tax of our country. The author thinks tax law of our country should combine its own characteristics of tax law on condition of establishing position of tax principle of legality, adopting the theory of relationship of tax revenue and liabilities, and allowing that liabilities of tax can be undertaken by other people, to establish share of liabilities system and performance system of third party in tax law respectively, so as to guide taxpayers to protect their rights actually.The author hopes that the thesis could serve as a modest spur to induce someone to come forward with his valuable contributions. He cordially hopes that researchers and practitioners who care about tax law in our country can care about, study and perfect on the problem of protection for taxpayers'right in private law system brought by tax law,so as to promote the establishment of tax law of our country.