A Research On The China's Regulations Of Debts Affiliated With Tax

Taxation is not only the main source of modern country revenue,but also important to adjust and control national macroeconomic.However,many kinds of behaviors against the law and regulations of Taxation has been threatening the system and order of Taxation management in our country.China's tax law has been taking various methods to guarantee the collection of taxes from establishment of tax to elimination.Incidental payment obligation of tax at the results of violating the obligation of tax has been being carried out in many countries because of its multifunction.Current Law of the People's Republic of China on the Administration of Tax Collection only provides tax overdue fine as the unique incidental debt and fine to control those violations.But those regulations are too vague to handle those behaviors.In latest Drafted Amendment to Law of the People's Republic of China on the Administration of Tax Collection,it added the interest of tax as a new type of incidental payment obligation,to distinguish it from tax overdue fine,to build China's incidental payment obligation system.This paper attempts to systematically study incidental payment obligation system,learning from Japan,Germany and the United States,putting forward some suggestions for improving this system.In addition to the introduction and conclusion part of this article,this paper will study incidental payment obligation from four parts,the main contents as follows:The first part is to have a clear explanation that Incidental payment obligation is based on tax payment obligation and satisfied with the fundamental principles of tax law.And there is an introduction to some arguments existing establishment of tax to elimination.In the second part,it has an introduction to the history of tax overdue fine in China and show the function of incidental payment obligation from history.Combining with the current legislation on it,the paper would propose some problems in Incidental payment obligation briefly.In the third part,comparing other countries ‘systems,this essay analyzes the legal problems in Filing Tax Returns and Tax Collection and conclude he advantages and disadvantages of each country's system.In the fourth part,there are some advices to improve the system of China's Incidental payment obligation based on The Drafted Amendment to Law of the People's Republic of China on the Administration of Tax Collection.