Research On The Second Tax Liability System In Japan

Japan's second tax liability means that when taxpayers are late in paying taxes,and after the tax authority's imposition of late penalties,they are still unable to pay their taxes in full,a third party with a special relationship shall be obliged to pay the tax which is too late for tax payment.The person replacing the taxpayer to pay the overdue tax shall be the second obligor.After Japan established the system in 1951,it expanded its scope of application when the State Tax Collection Law was comprehensively amended in 1959.The law made it clear that its purpose was to guarantee tax revenue,respect the private law and promote the rationalization of tax collection.Development up to now,the second tax liability system has matured,although there are still some controversies in some treatment.It has to be acknowledged that the system has played an important role in safeguarding tax revenue and responding to taxpayers' arrears quickly and effectively.In addition to Japan,South Korea and Taiwan also stipulate the second tax liability system,but the tax law is still blank in China.In our country,the Constitution stipulates that citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law,and the Constitution and the law also stipulate that the state or its authorized tax authorities have the right to tax collection and administration.However,in recent years,tax evasion by taxpayers is one of the many tax collection problems faced by our tax authorities.On the one hand,in practice,taxpayers often create the illusion of insufficient funds by transferring property or other means,so that after the time limitstipulated by law or agreed,no property can be enforced by the tax authorities,resulting in the tax can not be storage timely or loss directly.On the other hand,the existing system of anti-arrears in the Law of the People's Republic of China on Tax Collection and Administration can not fully respond to similar situations.Japan and China used to belong to the Chinese legal system,and in the field of tax law,since the birth and development of our country's tax law theory,they have been greatly influenced by Japan's tax law scholars such as Hiroshi Kaneko and Hirohisa Kitano.In order to ensure taxpayers' timely payment of tax in arrears,on the basis of studying Japan's second tax liability system,we can learn from the experience and lessons of its legislation and practice and try to establish the second tax liability system in our country.Based on the study of Japan's second tax liability system,this paper explores the construction of China's second tax liability system.The full text consists of an introduction,four official chapters and epilogue.The first chapter summarizes Japan's second system of tax liability,expounds the history of Japan's system,and explains the second tax liability and other related concepts,the legal nature and theoretical basis of the second tax liability.The second chapter studies the contents and practices of Japan's second tax liability system,and analyzes the application of the system in combination with some case studies.The third chapter analyzes some difficulties of Japan's second tax liability system and summarizes the experience that our country can learn from.The fourth chapter,analyzes the feasibility and necessity of establishing the second tax liability system in our country by studying the current situation of tax arrears and anti-tax system in China,and on the basis of the experiences and lessons summarized in the third chapter,provides some suggestions for the construction of the second tax liability system in our country.