Study On Authorized Tax Withholding And Collection Legal System

The generation of buckle generation gives the legal regime to belong tothe blank basically.In the mainland tax law scholar’s research field ofvision, tax withholding and collection legal system carries on qualitativeanalysis very few several to bring, only gives the ambiguous conclusion,is insufficient to cause the human to believe. As we know, scholarlyresearch’s final foothold must carry on the service and the directionsuitably for the law being suitable, avoids the law causes the damage topeople’s right.This article altogether divides into four parts. The first part analyzedemphatically the voluntary legal nature of Withholding and Collection.The article also introduced tax affairs administration massive thecharacteristic, that’s made withholding and collection very important inpractice, is also we one which of reasons takes seriously it. Meanwhilethe article compared several viewpoints in the present educational world,discovered that the different country and the area, the different scholar tothis question’s view, and drew the conclusion to give the duty towithholding and collection to carry on qualitative, thought that itsqualitative was one behavior duty is quite appropriate.The second part analyzed the withholding and collection content to themainland. Because we thought the duty to withholding and collection isone behavior duty, above this foundation we can consider its ownership,then put the withholding and collection content to the quite detailedanalysis. Withholding and collection, the duty is unites efforts thevoluntary core, but also has other duties also to belong unites efforts thevoluntary scope, their establishment is also considers the tax affairsadministration’s actual situation and the convenience.The third part analyzed the legal liability. In front, we has said the dutyto withholding and collection is unites efforts, and it’s the voluntary core, but also there are some auxiliary duty, had similarly also stipulated to itthe legal liability, the criminal law also aims at the more serious illegalcriminal acts to make smuggles crime’s stipulation. Has the responsibilityto have punishes, violates withholding and collection duty is to inevitablyits penalty which gives the duty to follow. What is the penalty basis?What is the penalty standard? These are the consideration main points.The fourth part regards this duty from withholding agent’s angle. Whytaxpayer’s compliance with civil tax laws are very low? We appeal to thefinance transparent, whether the tax law itself also does need to make theself-criticism? The illegal responsibility which stipulated to thewithholding agent is heavy. Whether relies on the draconian laws to bepossible to realize law’s goal? This is also the question which is worthdiscussing.