The Application Of The Protection System Of Debt In Tax Recovery

The introduction of private law system and philosophy in public law is an important manifestation of private law in modern law.China's "tax collection and management law" learn from the subrogation and revocation of creditor's rights system,established the tax subrogation and revocation of the two special system,so that both public and private law characteristics.As with the subrogation and revocation of the debt in the civil law,the tax subrogation and the right of revocation make the tax authorities break through the relativity of the tax collection relationship according to law,extend the effect of the tax claim to the third party other than the taxation relationship Measures to coordinate the use of the formation of a more complete tax protection chain,while the tax law on the civil law system of this creative "borrow" in the protection of national tax collection also reflects the protection of taxpayers and third parties the value of the value lies.This is of practical significance to the increasing economic situation of today's "triangular debt","multi-angle debt" and the increasingly complex tax evasion of the tax authorities.However,due to the lack of tax legislation and the immaturity of the tax legislation,the tax subrogation and the right of revocation are rarely used in the tax authorities' tax arrears.In addition,some tax officials legal concepts and business quality is not strong and other practical problems in the operation also led to the implementation of the system failed to make the best use,so we need to be perfect.Based on the problem-oriented,combined with the actual situation of grass-roots collection and management,through the tax subrogation and the right of revocation in the tax authorities in the use of the current situation and the existence of problems in the analysis of the reasons at the same time from the protection of national tax and the interests of the relative point of view Starting,put forward the first,improve the legislation,in particular,in the tax collection and management and implementation details of the tax subrogation and the right to revoke the implementation of the elements of the system,so that the implementation of the system can be law.Second,improve the litigation mechanism,through specific and clear legislation to supplement the lack of litigation practice,so that the exercise of the right to follow the rules.Thirdly,from the point of view of preventing the abuse of rights,it is suggested that the necessary rights should be exercised in the exercise of the rights according to the common law characteristics of both rights and the coordination and coordination with other measures.Fourth,to build a good system of operating environment and legal atmosphere,to improve the legal quality of tax personnel,at the same time in the specific application should pay attention to the legitimate rights and interests of taxpayers and third parties,to do reasonable advice obligations to improve the proposal To explore the effective application of the civil law system in the practice of tax collection and management,expect tax subrogation and revocation rights in the implementation of tax collection and management of the problem of cold can be effectively resolved,while protecting the legitimate rights and interests of the relative,reflecting the legal value of the system,Really play its legal effect.