Tax Payment Guarantee System In China

A tax payment guarantee is in the application of civil law of tax law of creditor’s rightsguarantee system to an innovative security tax collection and tax obligations, the legitimaterights and interests of the legal system.A tax payment guarantee system is a special system in the tax law, it certainly has thenature of public law, but also as a typical judicial system of private law introduced, whichinevitably branded with the civil law attribute mark. So, the tax payment guarantee systemcan be said to be a new system created in the fusion of public law and private law.It has been20years since the1986establishment of the tax payment guarantee systemfounded in china. Through lots of case analysis shows that our current legislative practiceabout the tax payment guarantee has many problems. How to overcome this dilemma intheory and in practice, so that it can better protect national tax levy and direct conflicts ofinterest and tax obligations is a serious problem we have now to avoid.The first chapter is the basic theory about the tax system security. First of all, thetheoretical basis and the meaning of existence of the tax payment guarantee system aredescribed. Through the analysis of different theories of different scholar’s academic point ofview, leads to the tax payment guarantee system meaning must focus on the protection ofhuman rights in the perspective of tax obligation, and the theoretical basis of tax paymentguaranty is traced back to the formation of the contract theory in civil law. Secondly,analyzed the value of tax payment guarantee as the special characteristic of system of tax lawand to realize that China should be based on China’s social conditions to draw on theirexperience and lessons, theoretical study and absorb their merits to guide our country taxsystem security and fill gaps in legislation.The second chapter unifies the domestic and foreign related legislation, theory, analysis andreference, mainly in the different academic views Taiwan, Japan and German law and itstheory as the breakthrough point, from the nature of the relationship between tax law, taxpayment guarantee conditions, tax guarantee way were discussed. China should be based onChina’s social conditions to draw on their experience and lessons, theoretical study andabsorb their merits to guide our country tax system security and fill gaps in legislation.The third chapter analyzes the status and deficiency of the tax payment guarantee systemof our country’s legal nature and legislation practice. The first analysis of China’s tax reasonsunknown and qualitative effects on the guarantee system. The detailed analysis of the legislative defects of China’s substantive law, lack of legislation such as the scope ofapplication of a tax payment guarantee, mutual guarantee and narrow ways joint guaranteeand tax legislation guarantee change etc. Defects in the procedural law mainly whether taxguarantee in legislation, administrative reconsideration on the taxpayers take the initiative toapply for a tax payment guarantee when to stop the implementation of provisions of taxwarranty problems unknown and realize single.The fourth chapter is the system guarantees our tax measures. Firstly, to define a taxpayment guarantee property should not rigidly adhere to the traditional division of the publiclaw and private law, and should be based on the nature of tax law on the basis of the analysisof particularity can grasp the nature better. Secondly, aiming at the defects of the tax paymentguarantee on the substantive law are given a clear solution, as in the development of taxpayment guaranty scope issues, recommendations will be a large amount of taxes andpostpone tax to provide corresponding guarantees included in the scope of application of atax payment guarantee. Finally, in the perfection of tax payment guaranty program controlproblems, put forward two options, one is to improve the tax administration law " laws andregulations " to highlight the special tax payment guarantee procedure rules and use it as aseparate chapter and specific provisions, the second is can also through a special law tocontrol for a tax payment guarantee procedure.