Research On Perfecting The Legal System Of Tax Payment Guarantee

This article takes us in a dilemma to allow taxpayers to provide a tax payment guarantee subject matter of the case for the introduction,through the analysis of the manifestation of the tax evasion problem,which leads to the thinking of perfecting the tax guarantee system,this paper firstly traces back to the theory of tax payment guarantee,introduces the concept,nature and value goal of the tax guarantee system,secondly,in order to present relevant laws and regulations,especially the "trial" tax payment guarantee can have a profound understanding,according to its style of writing in a single chapter is divided into four sections from the general tax guarantee,mortgage,tax to tax pledge for a detailed and comprehensive analysis,put forward the problems.Again,the Taiwan region of China and other major continental law countries advanced theory and legislative experience were analyzed,finally,divided into three parts,from the clear A tax payment guarantee property,legislation and operation security put forward their own perfection in three aspects,in order to control public property rights and further protect the taxpayer's expansion,promote the construction of tax law in our country,perfecting the tax payment guarantee system,the implementation of the tax law help.