A Study On Chinese Tax Payment Guaranty System

The development history of tax payment guaranty system from establishment to continuous improvement has fully reflected that Chinese tax law is ever-accelerated and awareness of legislation has improved gradually and meanwhile indicated that law-based control of tax payment guaranty system and Chinese tax law can more effectively protect rights and interests of tax collection and paying parties,especially taxpayers.Under new situation,Chinese socialist market economy is advancing and developing constantly,which boosts the progress of taxation by law and indicates the legal process of Chinese tax payment guaranty system and bright prospect of tax payment guaranty system in the direction of legislation.On the one hand,studies of foreign scholars on tax payment guaranty system are mainly concentrated on tax authority,dualism and theory of debt relations and those of domestic scholars and experts are mainly centered in nature,connotation and significance of tax payment guaranty system,study depth and breadth should be further improved and proposed suggestions and measures are lack of pertinence,effectiveness and practicality.Starting from cases,a profound study and analysis is conducted on existing problems of tax payment guaranty system in this paper and corresponding improvement measures are put forward while insisting on problem-orientated method,which endows this paper with important theoretical research sense and will play an important role in improving theoretical research system of tax payment guaranty system.On the other hand,seeing from practice situations of tax collection and management,basic guarantee contents,tax security,tax mortgage and tax pledge of tax payment guaranty system have been stipulated detailedly,but tax collection and paying parties have not made positive responses to tax payment guaranty system that is even rarely applied in tax collection and this is because tax payment guaranty system is not impeccable,reflection of tax legalization is not sufficient,tax collection and management is inadequate,tax law content system is imperfect and overall quality of tax officials needs to be enhanced.At present stage,the study on tax payment guaranty system is urgent and demanding and it will benefit the further development and improvement of theories on legal relationship of tax revenue in China and play a positive realistic role in improving tax payment guaranty system and guaranteeing tax creditors' right.Hence,literature research method and case study method are applied in this paper to study tax payment guaranty system.The elaboration is made from following aspects: the first part is basic expounding of tax payment guaranty system,which is analyzed from research background,research significance,research objective,research methods and domestic and foreign literature review;the second part is overview of tax payment guaranty system,which lucubrates and analyzes definition and nature of tax payment guaranty system and analyzes current situation of Chinese tax payment guaranty system from aspects of legislation and implementation;the third part is analysis on existing problems of Chinese tax payment guaranty system,including limitations on qualification of guarantee subject,incongruous contents of guarantee system,simple regulations on guarantee program and insufficient enforcement of guarantee system;the fourth part is suggestions on improvement of tax payment guaranty system,including lowing qualification range of subject,designing scientific system contents,making strict regulations on guarantee program and improving methods of tax payment guaranty system;the fifth part is summary and conclusions that summarizes previous contents and analyzes innovation points and deficiencies.