The Problems And Improvement Of The Guarantee System

Tax law is called " the privatization of public law" and it has many common features with civil law,The tax guarantee system is the typical result of the tax law borrowing from the guarantee system in civil law.In order to protect the tax,the country allow taxpayers to use someone’s credit or poverty set a mortgage,pledge in a particular property to guarantee the tax、late fees 、and the others。The tax guarantee system has three goals : First,to protect the country’s tax revenue;second,to protect the legitimate rights and interests of taxpayers and tax guarantors;third,to provide interest-free loans to taxpayers.The tax guarantee system has been running for many years and it has played a huge role in safeguarding the tax revenue of the country.However,it has been far away from satisfactory in other aspects.Due to the long-term influence of the "national treasury" theory,the tax guarantee system is too much emphasis on protecting the tax revenue of the country,ignoring the protection of taxpayers rights.Because of the nature and regulation of the legal is not clear and specific,there are many different standards and discretionary space in activity;Lack of procedural requirements,making administrative enforcement powers of tax authorities too large and no relevant constraints;The scope of the property that can provide guarantee is too narrow,which is not conducive to the taxpayer’s realization of its administrative reconsideration rights and administrative litigation rights.The institutional defectshave seriously affected the development of the tax payment guarantee and divorced from its original intention.By introducing the two administrative cases of tax guarantee,The first chapter mainly introduces the legal application predicament of the tax guarantee system.the specific terms of the tax payment guarantee in these cases,the specific principles and problems that have emerged.The problem is not caused by enforcement,but is caused by irrational and flawed regulations at the institutional level.Based on chapter one,The second chapter deeply analyzes the problems and defects of the tax guarantee system in both substantive law and procedural law.For example,the legal nature of the tax guarantee is not clear,the regulation is too general and not legitimate,it should stop when it is in administrative reconsideration and litigation.The third chapter carries out a legal analysis of the defects of the tax guarantee system 、 makes a qualitative analysis of the tax guarantee system and summarizes the functions of the system from the original intention.The purpose is to carry out a top-level design of the tax guarantee system with a better function.The fourth chapter puts forward practical and feasible solutions and suggestions,combines the tax guarantee with the tax payment credit system,so the two systems can learn from each other,promote each other,and are more conducive to development.It helps taxpayers to maintain their current taxation ratings,and also promotes taxpayers with lower ratings to actively upgrade their existing rating levels,it also enables many companies that have not yet been included in tax credit evaluation management to voluntarily apply for inclusion.Tax credit evaluation system is more conducive to social and economic development,it can create more taxes,and realize the healthy and long-term development of national tax revenues.It is a process of mutual benefit,mutual benefit,mutual promotion and common development of the tax credit system and the tax guarantee system.