On The Application Of Creditor Protection System In The Practice Of Tax Collection

Tax revenue plays a very important role in the development of Chinese society, in addition to providing a good capital base for the national economic construction, but also can assist countries in public construction speed of development, promote the tax function of continuous improvement, to play a greater role. How to define the nature and status of tax levy, China by the former as part of their public expenditure, the administrative law enforcement way toward the costs as a means of creditor’s rights can be realized, the tax with a more formal legal rights of clear and reasonable. The credit guarantee system and tax collection are combined effectively, is our country tax levy an innovation. Credit guarantee system to the legal form to achieve the realization of creditor’s rights, the creditor’s rights guarantee system applied in the tax collection, aeriform in improving the tax covers, make it more perfect. In this paper, credit guarantee system applied in tax collection as the research object, from the debt preservation system and tax system of preservation, my basic overview of the debt preservation system and tax preservation system legislation present situation and defects, the debt preservation system in the tax application in tax collection and management, improve tax preservation system these specific recommendations of this research comprehensively.