A Research On The Legal System Of Our Country’s Withholding Agent

For the purpose of strengthening control of tax source, facilitation of tax collection and maintaining of tax revenue, our country has established system of withholding agent. As a party of tax withholding system, in which withholding agent has significant standing. Therefore, to secure the legitimation and rationality of laws and regulations in relation to withholding agent system, by clarifying its legal standing, perfecting its rights and obligations, and intensifying supervision on it, is in great gravity for the realization of the system value.The current legal system of withholding agent has some gaps and defectiveness, for instance, the vagueness of withholding agent’s legal standing, the unscientific allocation of rights and obligations, the non-transparency of tax withholding system and the non-completeness of related laws and regulations, resulting in the withholding agent system failing to function well as far as possible. Consequently, for the purpose of making system of withholding agent working well as far as possible; firstly, the legal standing of withholding agent shall be clarified, realizing the equilibrium allocation of rights and obligations. Meanwhile, with regard to the specific rules, an effective and simple operation regime in connection with withholding agent system shall be erected.To perfect the legal system of tax withholding agent,First,we have to defining the concept, feature and statutory types of withholding agent, clarifying the nature of tax withholding legal relationship and principal status of withholding agent. Second, we should be based on the current laws and regulations regarding withholding agent system, sticking to the Law of the People’s Republic of China on the Administration of Tax Collection, from the perspective of rights, obligations and responsibilities of withholding agent, researches and sorts out the existing problems of current laws and regulations. Finally,aiming at the legal regime of withholding agent, starting from aspects of protecting rights of withholding agent, securing the fulfillment of its corresponding responsibilities and perfecting the mechanism of responsibility, proposes some feasible suggestions to achieve the system value of withholding agent as far as possible.