Research On Anti-tax Arrears Legal System

Tax arrears means taxpayers or withholding agents who has declared tax rate to tax authorities don’t pay or pay enough tax. Tax arrears is one of tax loss type.Every year our country loss so much money cause by tax arrears and involed so many enterprises and persons.There are many reasons about tax arrears.Generally speaking, the changing economic situation, the deterioration of operating environment, the weak of tax awareness, the changing of tax system, and the lack of tax work is all cause tax arrears happened. The Long-term existence of tax arrears not only cause financial income reduce, weakend the ability of macro-control, but also cause negative impacts of maintenance of revenue and stability in the normal order. So our country always attach importance to this problem.< People’s Republic of China Taxation Collection and Management Law>, which promulgated in 1992 and modified in 1995 and 2001, marked our governance of tax arrears is on the comprehensive rule of law road. But we should do more. We must put the idea of Country according. to law and govern tax according to law into practice, perfect the laws and procedures about anti-tax arrears. What should we do mainly include the follows:the subrogation right of tax claims, tax priority, notice of tax arrears, tax fines, related criminal justice system and so on. We should norm the legislative authority, upgrade tax legislative level, perfect taxation collection and management Law system, improve tax judicial security system, guarantee tax management use subrogation rights to anti tax arrears by law, find the way to resolve tax priority contradictions in our laws, prescribe the use limit/condition/relief measures. We should clear the legal nature of notice of tax arrears and publish procedures, set up tax-credit rating system, build personal tax credit system, build tax credit intermediaries, design credit rating criteria, build the system of punishment and excitation, perfect tax fines system, comsummate tax criminal legislation.