Case Analyses On Tax Debt Eliminate Of Aging System

Compared to some other legal systems, eliminate aging system is an old system,with more than two thousand years of history. But after such a long test, the systemnot only has not been eliminated by history, but also with the development the systembecomes more and more perfect. The results illustrate eliminate aging system has anindispensable value for the adjustment of the debtor-creditor relationship. With theprivatization of the tax law, the theory of tax debt has been got more recognition ofthe theoretical circle. However, the initial development of the theory of tax debt waslate, correspondingly, elimination of the tax debt of the prescription system is still inthe stage of formation and development, there are many legal loopholes.The purpose of this paper is based on research of our tax debt eliminate aging,drawing on some of the advanced foreign tax legislation eliminate aging system, putforward reasonable proposals for modification and improvement of future taxlegislation. The paper uses empirical analysis and comparative analysis，analysis andstudy of the practice of tax collection and real case and the inadequacies whichrefracted by analysising and studying those case, focus on analysising theinadequacies of our tax debt eliminate aging and give suggestions to improve our taxdebt eliminate aging based on learning from foreign advanced system of tax debteliminate aging. The main contents include the following sections:The first part: Describe the research base of the system of elimination of the taxdebt comprehensively and detailedly. On the basis of the introduction of the tax debt of theoretical concepts and the specific characteristics and clarifying the eliminationof private debt on the prescription system, clarifies the concept of elimination of thetax debt of the prescription system, analyzes the value of the system and defines itsscope of application.The second part: Introduce of two typical cases of tax collection activities onundeclared taxes, one of the case is about the tax enforcement and legislative activity,the other one is specific tax case of judicial activities. Extract specific issues on ourexisting system of the elimination of private debt tax base on depth analysis andcomparison of these two typical cases.The third part: Describes some of the basic principles of tax law on the base oftheoretical basis in the first part and the specific legal issues in the second part.Conduct a targeted theoretical analysis of the system of the elimination of the tax debt,lay the theoretical foundation for the improvement of tax debt eliminate of agingsystem.The forth part: Analysis of the specific status of the tax debt extinguishmentprescription system, conduct a comparative analysis on the base of introduction of thetax debt of some of the more advanced countries legislation eliminate aging system,lay the system foundation for the improvement of tax debt eliminate of agingsystem.The fifth part: Put forward specific defects of the tax debt eliminate of agingsystem on the basis of the study of the above section, describe the legislativeguidelines of improving the system. Give suggestions to improve on future legislativeactivity concerning the elimination of tax debt of the prescription system on the baseof the above study.The innovation of this paper lies in conducting in-depth study on the specificaspects of the system on base of the tax debt eliminate of aging system, introduce andstudy on real cases of undeclared taxes recovered aging in the tax collection activities.Put forward reasonable proposals base on own reality in our country and comparisonand learn from some of the specific legislation system of the advanced countries. Inadequacies of this paper lie in my limited capacity, not enough deep theoreticalfoundation, the limited ability to digest the literature, case analysis and breadth ofperspective of the issues raised are not enough to improve the proposed scheme is notmature enough, hope I can have the opportunity to continue to study this issue.