A Study Of The Construction Of The Guarantee System Of The Right Of Tax Subrogation In China

At present, China’s economy has been maintaining a positive momentum of growth. Existing forms of all kinds of economic elements tend diversification; to maximize the benefits has become the target for various economic entities to carry out economic activities. In the pursuit of profit maximization at the same time, some taxpayers still exist lacking of paying tax consciousness, tax evasion, tax avoidance, malicious arrears and so many other problems. Currently, management and service are the two long-time major themes for tax authorities in China, both of them exist a dialectical relationship and depending on each other, promoting each other. Strengthening tax administration can protect the taxpayer’s legitimate interests, promote the tax environment justice, fairness, enhance tax compliance degree, and also promote the tax authorities to improve the quality of service continuously and provide more quality services for taxpayers. China’s taxation subrogation right as a tax management system measures, invokes the subrogation in civil law concerning legal and content. In 2001, the new edition of Law of Tax Levy and Management in the People’s Republic of China, taxation subrogation right was first elaborated clearly. This provision makes the public debt of the tax subrogation achieve a legal basis. The system of tax subrogation, the existing attachment, seizure, freezing and other tax preservation measures together, not only give full play to the role of tax function, but also promote tax revenue daily management work to carry out.From the theoretical level, this article first describes in detail the purpose and significance to strengthen the research of the tax subrogation. Based on a large number of documents and data as a reference, it combs and introduces the research about the tax subrogation, including the research status at home and abroad, it also makes deep comparison and analysis to domestic and foreign research, and gives the special introduction to the basic theory of the tax subrogation and the cause of establishment of tax subrogation. From the perspective of the actual implementation, it describes the status of implement of the system of tax subrogation and the status of the guarantee system in our country. By using the method of positive list, it points out that there are many problems in the current related provisions of the legal system, internal environment, external environment which are affecting the execution of our country’s tax subrogation. Combined with the cases, it analyzes the main factors that influence the execution of the tax subrogation, and makes pre sentence analysis to enterprises owing taxes whom may be enforced tax subrogation. Using comparative analysis methods, by controlling the executive condition of tax subrogation as well as guarantee system, it designates the experience of the guarantee system of tax subrogation right in developed countries, and puts forward the measures and suggestions to perfect the construction of our country’s tax subrogation guarantee system. Also can it emphatically indicates that the key solution should be focused on is solving the tax information as the carrier for regional cooperation and coordination system inside and outside, the supervision, early warning and control to the current accounts, strengthening the accounting supervision of the financial sector, the implementation of the system of dynamic evaluation. In the case of enterprise owing taxes, it analyzes in detail current account information, establishes the corresponding index formula, uses index formula to calculate the ratio, compares and analyzes, and from it to find some daily tax management risk. At the same time, the monitoring and analysis system of the current account should be established, doubtful points of the taxpayers with implemental precondition of the tax subrogation should be locked, monitoring indicators to predict and doing the early warning must be done. What’s more, the abstract provisions should be put into monitoring index, specific electronic archives. During the daily tax monitoring, the registration and the system for writing off to the current accounts must be implemented in detail, so as to make the tax subrogation system not only becomes a post tax management, but also an effective means of pre prevention in advance, which can realize the aim of the management ante-displacement. By this way, it can effectively reduce the risk of law enforcement, enrich and strengthen daily management, provides ideas and methods for reference to the basic taxation staff.