Problems Of The Tax Payment Guaranty System In China

Tax payment guaranty system is an important component of the tax collection and management law. Tax payment guaranty system regulates the rights and obligations of tax authority, taxpayers and tax guarantors. It is responsible for guaranteeing the security of tax collection and preserving the taxpayers’rights.Tax payment guaranty is different from civil guaranty system in several aspects, especially in their properties and purposes. There are some problems in the tax payment guarantee system in China, rooting mainly in the inordinate power of the tax authority and ignoring the interests of taxpayers and tax guarantors. There are many reasons for these problems,but the root reason is the concept which prefer collecting tax rather than protect the taxpayers This concept have dominated the tax legislation and enforcement in China for many years.This dissertation is aimed for analyzing these problems and giving my own advice, with the help of overseas relative legislation.This dissertation consists of five parts.The first part is to set the problems. There are two main problems in the tax payment guarantee system in China, one is confusing tax payment guarantee with civil guarantee, the other is the inordinate power of tax authority and ignoring the interests of taxpayers.The second part is the composition of the tax payment guarantee system in China. But there is no clear status of its legal nature, leading to some problems in practice.The third part is some specific problems based on the two main problems. They are distributed in several aspects of the tax payment guarantee, including its details, applicable conditions and procedures. The forth part is looking for the help of overseas relative legislation involved the tax payment guarantee system.The last part is to give my own advices, mainly about adjusting the tax payment guarantee system aiming at the problems raised in the third part.