A Study On The System Of Debt Joining In Tax Law

Participation of debt, also known as liability of coexistence.The system is originally from the civil law, there is no provision in the current law of our country. But the theory is accepted by the theory and the practice. Because the absence of the law, a lot of disputes about participation of debt become a difficult problem of justice in recent years.But this system itself has the function of the creditor’s rights guarantee, financing trade the important value can’t be neglected..Therefore, courts around the country are to establish a system of participation of debt actively, such as jiangsu province’ high court has issued "the difficulties about apply of the < contract law of the People’s Republic of China >” is specialized for participation of debt in the establishment of the form, including the effect and liability form and so on. Although these specifications also appear too principle in solving practical disputes, but it’s effects in promoting the system in the civil law of the development of theoretical research and practical application are significance.However, in the field of tax law, the discussion of the system of participation of debt is fresh. Most scholars believe that tax debt is legal obligation, which is a binding and immobility, any state or unit and individual shouldn’t change and cancel. To this kind of the third person to join others’ tax debt relation situation by means of agreement or commitment should be obolished. This view of too much emphasis on tax debt features actually neglected the tax debt as "debt" essential attribute. In the relationship of tax debt, the creditors enjoy the rights to ask the pay, the debtor party shall have the duty to pay off the debts to the creditors. For creditors, as long as to ensure to be able to realize their rights, whether by whom to pay it doesn’t really matter. And the introduction of the participation of debt can strengthen the effect of tax debt, the debtor is not out of the relationship, the debt of the third person join the taxation relationship, responsibility together with the debtor. The system can achieve the respect for the freedom and security of tax creditor’s rights,it has the important value of theory and practice research.In the view of this, this paper tries to research participation of debt on tax, in practice of tax debt dispute case as the theme, and put forward drawing lessons from the participation of debt of the civil law to solve similar problems, and to unfold the specific analysis: the first basing on the analysis of legal theory and practice method in the participation of debt in the civil law and the particularity of tax debt,analysising the feasibility of this system and needs to focus on several issues, and then by using the experience of Germany on the system design of the tax law and civil law on the theory and practice of research, finally puts forward two possible paths as the system of tax debt is introduced in: the third person to become the main body in the tax debt relationship or can only become the main body of private law relationship.After all,tax debt is not the same as private law debt, in our starting from the commonness in reference of principles of private law to solve disputes,at the same time, we should also focus on the characteristics of tax debt, select the essence and develop it. Only then, can we truly make this system in tax law field, better service in theory research and practice of the tax law dispute resolution.