Study Of The Main Tax Liability

Tax subject is one of the most important subjects of tax laws, the basic category of science of tax laws and essential topic studies by basic theory of science of tax laws and practice of tax laws as well. Research on tax subject and its legal responsibility has important not only theoretical meanings, but also practical value. It is an essential issue to study tax subject and its legal responsibility from which theoretical view. Using the theory of tax debt law to study the range and legal responsibility of tax subject is possibly a thought and an attempt.It must clearly define the range of tax subject first for studying the legal responsibility of tax subject. At present, the views are different for the range of tax subjects in the academy. The key for defining the range is to determine the theoretical principle and standard. Using the relation of tax debt to determine the characteristics of tax laws relation is the mainstream in current academy. The theory defines tax law relation as the relationship that the nation asks taxpayers performing tax debt. The nation and taxpayers have the relationship of debtee and debtor legally. According to the theory of "tax debt law" , all debtors will be contained in the range of tax subject. Among them, original tax debtor belongs to general tax subject, which has its own responsibility and only contains taxpayers. Non-original tax debtor belongs to special tax subject and has third party responsibility, which includes withhold obligator, tax warrantor, related taxpayer, bankruptcy trustee, heir to property, withhold third party and re-taxpayer and so on.Qualification of tax subject is the subjective competence of tax law (debt) relation, which means the conditions and capability of whether being the party of tax debt relation. The nation is the tax debtee and does not need to be defined in main body of taxes. For tax debtor, it needs to be specifically defined by various tax category laws. The general standard that theoretically determines tax debt is called ability-to-pay of taxation of tax subject, which includes tax rights ability, tax behavior ability and tax responsibility ability. The relation between the above three aspects is that tax rights ability and tax behavior ability are the base of tax responsibility ability, tax responsibility ability is an important representation for tax rights ability and tax behavior ability. Because a person who has tax responsibility ability will possibly has no tax behavior ability, distinguishing individual responsibility and third party responsibility, therefore, is very important."Tax rights relation" and "tax debt relation" are two different theories for defining the characteristics of tax law relation, thus, using which theory for legal responsibility to be taken by tax subject will cause different effect. Under the theory of "tax rights relation" , tax subject is at the subordinate legal position and tax obligation is deemed as the obligation subject, rights shall not be guaranteed practically, and the legal responsibility has strong punishment and random. But for the theory of "tax debt relation" , tax subject equals to the levy subject at legal position. Tax subject is not only the obligation subject, but the rights subject as well. Its rights will be guaranteed practically and the responsibility to be taken is relatively fair. Therefore, using "tax debt relation" as the theoretical base of legal responsibility of tax subject is more rational.Through the analyses on different views of the academy for the concept of legal responsibility of tax subject, the concept shall include factors such as subject, imputation precondition and legal characteristics, etc. Tax law responsibility of tax subject means the adverse effects to be taken by tax subject due to against the tax obligation and performing illegal behavior on tax paying. The objective of studying tax responsibility is to solve the problems of conditions for running tax responsibility and confirming the standard of tax responsibility. According to three-stage composing system of responsibility, tax subject against legal obligation, illegal behavior of tax subject, responsibility of tax subject behavior are the composing factors of legal responsibility of tax subject.Through the analyses on legal responsibility of tax subject and discussion of responsibility types, it pointed out that the application of civil responsibility in tax laws shall be paid more attention according to the principle of content determining form, with the application of principle and theories of tax laws (e.g. tax debt law). Currently, legal responsibility of tax subject is mainly administrative responsibility and criminal responsibility. The article also made discussion on difficulties, such as comprehensively using the basic theory of legal responsibility of tax subject whether taking faults as the subjective factor for charging late fee and taxation administrative punishment researched in legal responsibility of tax subject.Through the analyses on the provisions of legal responsibility of tax subject in our country, the main problems are existing in many aspects, such as lower level of tax lawmaking, unclear provision of tax responsibility, lagged lawmaking technology, tax responsibility is difficult to apply and confirm, the backward implementation of patch tax law damages the legal principle of tax responsibility, and the provisions for tax legal responsibility is lack of educational and prevention function. It shall be improved from several aspects, such as establishing the basic principle of tax responsibility from making Basic Law of Taxation, increasing the level of tax laws to present ration and stability of tax responsibility, presenting the public opinion of lawmaking to raise the equity and transparence of tax law responsibility, and optimizing the micro system rule of legal responsibility of tax subject in our country and so on.The article widely learnt, absorbed and referred to research fruits of others and studies related laws and rules, and presented individual views for some issues. Careless omission and improper views are ineluctable due to limited level. The study on some questions is not deep and wide enough. Anyway, the article aimed at raising question for further discussion of other parties.