Research On Tax Withholding Agent System In China

Under the huge environment of construction socialist rule of law national and further deepening reform of the tax system,the state council legislative affairs office in early 2015,announced has People's Republic of China tax levy management method amendment draft(sought views draft)public sought views,which not only reflected the importance of the tax administration law in our country and the degree of public participation strengthening,also reflected our country to regulate the behavior of tax levy and payment,strengthening the management of tax levy,safeguard national tax revenues,advancing the tax management legalization's determination.Tax withholding system as an important system to strengthened tax control,simplified tax levy and guaranteed national revenue,has inevitability and necessity of its existence.Tax withholding agent refers to the laws,administrative regulations shall have the obligation to withhold,withholding or collecting units and individuals in China,it have characteristics included the obligation of statutory,duality,paid,and correlation between taxpayers and so on.On the one hand,the tax withholding agent system can effectively prevent tax loss,ensuring taxes in full and on time in storage;on the other hand,the tax withholding agent can reduce tax costs,reflecting the tax efficiency principle.But from the perspective of protection of our country's tax withholding agents,tax withholding agent system in our country there is still a tax withholding agent legislation structure imbalance,the imbalance between rights and obligations,the incentive mechanism and punishment mechanism imbalance,the legal status is still unclear,the main body scope is not yet clear,handling charge rules and responsibilities mechanism needs to be perfect.These problems is not conducive to improve the overall efficiency of China's tax withholding agent system,realize the ultimate goal of tax withholding agent system.Therefore,should strengthen the legislation of the tax withholding agent system in our country,on the basis of the present legislation perfecting the tax administration law,individual income tax law and so on as soon as possible,To enact the tax basic law,clarify the legal status,the main body scope of the tax withholding agents in our country,and to further improve the tax withholding agent's rights,obligations and responsibility at the same time,safeguard the legitimate interests of the tax withholding agent in China,to promote effective levy taxs.