A Discussion On Withholding Agent System In Our Country

The withholding agent system is formulated for controlling and managing source and reducing collection and management costs, but the implementation of the system should guarantee various rights of the taxpayer to the greatest extent and carry on their obligation to pay tax while offering due legal status to the withholding agent.There are three parts in this thesis, expounding the withholding agent system.The first part is about definition and type of the withholding agent, which, in the first place, defines its concept, to put it exactly, the withholding agent refers to unit and individual who are taking responsibility for checking off and paying, collecting and paying taxes regarding to laws and administrative regulations, comprehensively differentiating and analyzing the withholding agent and taxpayer, tax-paying guarantee, checking-off agent and tax agent which are easily confuse in practices. Furthermore, property of the taxpayer and its statutory, paid characteristics and features related to relevance and bidirectional checking-off and paying taxes are induced. Finally, several main withholding agents set in tax substantive law are analyzed, making sure that the withholding agent should strictly abide by tax legal prescription principle, and the purpose for the withholding agent is to control and manage source, reduce costs of imposing and paying taxes.The second part is about legal relation of tax withholding and legal status of the withholding agent, which, in the first place, briefly illustrates rationale of the legal relation of tax withholding, to put it simply, tax legal relation is the quadruple legal relation of trilateral subjects of two levels, theory of debt of taxes adopts level relation theory of Liu Jianwen, offering resource to the following statement, resulting that the withholding agent and taxation authority is reliably related in common law, and the same is truer of that between the withholding agent and taxpayer. Furthermore, legal status of the withholding agent is also illustrated, which regards that the withholding agent should belong to taxpaying body based on various general summaries of new types of related duty subject, taxpaying body theory, action behalf theory, sole legal subject subsection bidirectional legal relation theory and administrative organization in current theory circle, combined with concrete regulations and practices of current laws, and finally differentiating and analyzing concrete reflections as right, obligation and responsibility of legal status of the withholding agent in taxation relationship. On one hand, the author induces and analyzes concrete right provisions of the withholding agent in taxation, especially in provisions of checking off commission charges, and differentiating and analyzing clauses of deferred payment, tax cuts and rebates. On the other hand, concrete obligation provisions of the withholding agent in taxation are induced and analyzed, differentiating and analyzing obligation of preparation and issuing and timely importing stressfully. Finally, concrete responsibility provisions of the withholding agent in taxation are differentiated and analyzed, stressing on whether tax legal responsibility of the withholding agent who doesn't carry on paying taxes is defined as tax evasion and tax avoidance, and regard that it is more suitable to newly state difference between the withholding agent and the taxpayer, tax evasion and tax avoidance. Furthermore, the author analyzes that tax responsibility of the withholding agent who doesn't carry on withholding and collecting taxes presses for payment afterwards from the tax agent, whether late fee is charged and whether subjective key components are missed, and think that this legal provision should be further revised and perfected, and real taxpayer should not be excluded.The third part is about perfecting the withholding agent system, which firstly puts forward related laws and regulation to perfect the withholding agent, refers to exact commission payout ratio, formulates legal commissions of each kind of withholding agent, confirming preparing and issuing provisions and improving importance of withholding and collecting certificate in collection and management practices; additionally, it confirms legal responsibility of the withholding agent who doesn't carry on withholding and collecting taxes and different definition of same criminal tax behavior between the withholding agent and taxpayer. Furthermore, administrative tax explanation system and its validity should be perfected, building scientific and united legal system; perfecting form of administrative tax explanation so as to clear its legal validity and perfect rationality of it. In the end, the withholding system and relation of the voluntary reporting system of the taxpayer should be coordinated, building of the credit system should be pushed forward combined the withholding system with the voluntary system; positivity of the withholding agent should be raised through drawing lessons from blue reporting consciousness of the taxpayer, guaranteeing that value of the withholding agent system can be binged into play to the greatest extent.