Research Of The Pre-system Of Taxation Payment

Tax is based on the transfer result of the property rights from the citizens to sovereign State.Tax is actually a part of the social contract between citizens and the State.When tax dispute happens,major relief ways of the taxpayers mainly consist of administrative reconsideration and administrative litigation.According to the Law of the People's Republic of China on the Administration of Tax Collection(referred to as the Tax Administration Law),when the taxpayers bring up a relief,they shall perform the pre-obligation of taxation payment,which means taxation payment before relief,and the pre-obligation of reconsideration,which means reconsideration before litigation.The two large pre-obligations were determined in 1984,and on 20 January,2015,the State Council released the Law of the People's Republic of China on the Administration of Tax Collection Amendment(draft for comment)(referred as Tax Administration Law Amendment(draft for comment)),which amends the pre-obligation of taxation payment before the reconsideration to the litigation.In this background,this paper analyzed on the concept,the background,the history,the functions,the actual effect and disadvantages of the Pre-system of Taxation Payment,compared with foreign-related tax system,and provided some opinions about amendment of the Pre-system of Taxation Payment.In theory part,this paper introduced the basic tax legal relationship,which includes seven legal relationships,through the comparison between the pre-obligation of taxation payment and the pre-obligation of reconsideration,described the function of the pre-obligation of taxation payment in detail,listed the application scope of the pre-obligation of taxation payment by the legal development track Combs and summarized the amendment about the pre-obligation of taxation payment in the Tax Administration Law Amendment(draft for comment).In the part about introspection,this paper introduced a case which is a back tax duty case happened between the local taxation bureau and the branch company of Shengyuanxiang Ltd in Xingtai city,analyzed the actual function of the pre-obligation of taxation payment in this case and discussed the deficiencies on the base of the right of taxpayer relief.In the part about the exploration of the ways for the future of the pre-obligation of taxation payment at end,firstly the author clarified the attitude of reform before abolish.Then this paper discussed the feasibility of reform in China's national conditions and come to a conclusion that abolishing the pre-obligation of taxation payment gradually is feasible.Finally,the author provided some reform proposals of the pre-obligation of taxation payment in the three aspects,which are the legislation ideas,the taxpayer rights,and tax dispute settlement combining with the foreign methods and the basic rights of taxpayers.