Improvement Of The Guarantee System

With the introduction of the tax guarantee pilot scheme, academics have become morepromise on the implementation status of the tax guarantee system expectations. However,in the practice of tax law enforcement, tax guarantee system does not work well. The mainreasons that led to this problem include: Taxpayers and tax payment guarantor are onlygiven the rights of the tax guarantee, it does not match Modern tax administration serviceconcept; the law does not take Guaranty for tax payment changes into account, Taxpayment guarantor guarantees reduced during the tax guarantee, it will affect the securityof the taxes levied; Guaranty for tax payment procedures are too brief to Protect the rightsof taxpayers. In response to these issues, the key to improve the tax guarantee system is toclarify the nature of the tax guarantee system, making it as a breakthrough, in order toimprove the tax payment guarantee system of substantive and procedural content.