Exposition Of Anticipatory Breach System For Our Tax Revenue As Credit Nexus

Due to its similarities with the credit in private law, the doctrine that thelegal nexus of tax revenue is one kind of credit nexus in public law iswidely recognized and applied both theoretically and practically. However,despite their differences, the credit in public law and private law are bothcredits, so the maturity of the credit in private law can be used as referencein the immature credit in public law. The core and value of the credit lie inthe fulfillment and the maximum containment of breaches. Therefore，tobetter ensure the tax revenue as credit in public law, the Law of TaxCollection and Administration introduces the system of guarantee,subrogation and right of revocation, which are originated from the privatelaw. As an important part of the credit in private law, however, breachesconsist of both the breach and the anticipatory breach. Similarly, the taxrevenue, as the credit in public law, also has anticipatory breach (which canbe proven by the legislative practice in Article38of the Law of TaxCollection and Administration). The anticipatory breach of the tax revenueas credit has only been mentioned by a few tax law scholars on a fewoccasions, and such a theory is yet unavailable which could have beenapplied to solve practical problems. To better ensure the significant creditof tax revenue, it is of practical significance to introduce and theorize thesystem of the anticipatory breach to the tax law. In view of the differencesof the public law and private law, the regulation of anticipatory breach ofthe tax revenue should be implemented with reference to the regulation ofthe private law. This article is divided into four chapters:In the first chapter, the basic theory of anticipatory breach system forcredit of tax revenue is introduced. Before illuminating the theory, there is adescription of the tax revenue as credit and the theory of anticipatorybreach. The formation and development of the doctrine of the tax revenueas credit nexus is illuminated in detail, followed by an in-depth comparisonand analysis of the relationship of the tax revenue nexus and credit. Thusthe theory of tax revenue as credit nexus is proven true from a theoreticalperspective. There is also clarification of the meaning of the system ofanticipatory breach in the civil law, the constituent elements and the legalconsequences of the anticipatory breach. The anticipatory breach of the taxrevenue as credit is initially defined based on that.In the second chapter, the foreign anticipatory breach systems for taxrevenue as credit are compared and analyzed, such as the system ofGermany, Japan, Korea, Taiwan, the United States and Croatia. So that theestablishment and improvement of our system can draw from theiradvanced regulations of the constituent elements and legal consequences ofthe anticipatory breach to the tax revenue and so on.In the third chapter, the necessity and feasibility of anticipatory breachsystem for tax revenue as credit is illustrated. Tax revenue suffers from aserious loss due to two factors. Firstly, tax-payers have a lack of taxationmotive and consciousness and tend to evade tax before the period oflevying tax; secondly, the state enforcement is weak for a variety of reasons.So it is necessary to introduce anticipatory breach system for tax revenue ascredit, improve the law of tax revenue, and then put an end to the evasionbefore levying tax. Due to the similarities with the credit in private law, thesystem of the anticipatory breach of private law can be referenced in thecredit of tax revenue in public law. Moreover, in the legislative practice, thesystem of guarantee, subrogation and right of revocation are alreadyintroduced into our tax law, the same to the relevant regulation of theanticipatory breach.In the fourth chapter, the status quo and restructuring of anticipatorybreach system for tax revenue as credit are presented. An introduction tothe regulations and characteristics of our system of the anticipatory breach for the tax revenue is made, followed by an analysis of the problems in thecurrent legislative status: the bodies which are applicable to the relevantregulation are limited; and the constituent elements are too simple to beimplemented; the guarantee-applicable behaviors and conditions are notprecisely defined. Therefore it is safe to state that the anticipatory breachsystem for tax revenue as credit should be restructured. After analyzing theoccurring time of the anticipatory breach of the tax revenue, its subjectiveand objective constituent elements and legal consequences, the presentthesis, targeting the above as the theoretical basis, provides legislativeproposals to the corresponsive defects: adjusting the bodies of regulation,and improving the definition of subjective and objective constituentelements and the legal consequences.