Research On Cta's Civil Legal Liability

CTA's civil legal liability refers to the civil responsibility caused by the CAT whose fault behavior damages the interests of his client during the process of the implementation regulations on tax related services and authentication business. Based on the tax laws and regulations on tax matters, CTAs use their professional knowledge to safeguard the interests of the agent, to become the intermediary between the tax authority and taxpayers. Certified tax agents play an important part in the practice, and the public put forward higher request on their work, the civil legal liabilities of certified tax agents also gradually causes the attention of people. Aiming at the liability of certified tax civil, this article is to describe it in four parts.The first part discusses the basic concepts of the civil liability of the CTA in China. The occurrence, commitment and disappearance of the civil liability of the CTA are all subject to the license contents and nature of CTA. This paper begins with introduction to the basic concepts of the CTA's business, stating that the tax agency is CTA's main business. The CTA's scope of business and its special legal characteristics dominate the nature and characteristics of the CTA's civil liability, the article further elaborates the meaning of CTA's civil liability and its basic characteristics.The second part discusses CTA's civil legal liability by the analysis in several aspects of the responsibility of CTA, including breach of contract form, shape and tort liability claims based on a mixture of competing responsibilities. In combination with practical examples, the article analyses several forms of breach, pointing out that the CTA Tax Liability joint and several liabilities must be premised on clearly defined tax laws. If a CTA's improper practice is not only against a contractual obligation, but also violated the law of obligations, leading to both contractual liability and tort liability, he constitutes competing responsibilities.The third part is about the four constituent elements of the civil liability of a CTA: the misconduct in the process of the agency, CTA's fault, damage facts and causal relationship. There are three types of misconduct. The registration tax affair's error refers to his not doing duty at a high degree of attention, not to be able completely fulfill the duty which trustee assigns or not to ask for permission before transfering the request. Because of his error, the client receives losses, this is one of the essential conditions of tax affairs civil liability. The causal relation refers to the kind of connection between registration tax affairs' error and the loss of the victims.The fourth part is to discuss the reality of civil legal liabilities of CTA in three aspects: the civil legal liabilities of certified tax agents, undertake civil legal liabilities of certified tax agents, certified tax experts liability limit. Firstly, the analysis of who shall bear civil liability for compensation for the losses and the main responsibility between the certified tax agents or the firm he is from, and compensation as the main way of responsibility Secondly, in the civil legal liabilities of certified tax agents, aiming at the high risk which the registration tax affairs face, China should establish the certified tax liability compensation insurance system. Finally, the analysis of how to realize the responsibility limit of certified tax experts.