Analysis On Guarantee Of Tax Payment Case Of Zhengzhou Hand-holding Group

Under the requirement of tax dispute settlement in our country,guarantee of tax payment,as the first-choice procedure for tax payers to carry out administrative reconsideration,whether it can be handled smoothly becomes the key issue for taxpayers to safeguard their rights relief.The case of tax dispute of Zhengzhou handin-hand Group exposes the standardization of security of tax payment procedure and the responsibility of tax authorities.The first part of this paper summarizes the basic facts of the case and the claims of both sides to understand clearly the causes and consequences of the occurrence of the case and makes a preliminary inquiry into the judgment situation of the two sides and the focus of the dispute,so as to find out the problem of solving the problem.The second part,through the detailed analysis of the judgment in this case,leads to the significance of tax guarantee in the settlement of tax disputes to the taxpayer and the state through the application of the pre-procedure of administrative reconsideration.This paper explores the relationship between the guarantee of tax payment and the right of administrative reconsideration relief and its positive significance to the initiation of the relief procedure in administrative litigation.Because the subject of tax guarantee is not a single civil subject,but between the taxpayer and the tax authority,then the problem must have an important relationship with the behavior of one of the parties.This makes the fundamental source of the problem,to clarify the tax authorities in the tax guarantee in the specific responsibilities and obligations become particularly critical.As the case study cannot be a single limitation,it is necessary to find out the legal problems and dilemmas behind the whole deep-seated excavation of similar problems through a small part.In the third part of this paper,the author makes a deep analysis of the legal dilemma of the tax guarantee procedure caused by this case,and from the point of view of the relevant legal subjects,we can understand the subjective reasons why the tax authorities are not active in handling the tax guarantee for the taxpayer.It also makes a comparison and judgment on whether tax guarantee should be based on administrative law,private civil law or both of them.At the end of the paper,the author concludes and summarizes the abovementioned discussions,and puts forward some referential countermeasures and suggestions to improve the tax payment guarantee system in order to improve the procedure of tax guarantee in our country at present.So as to ensure the taxpayer's right relief in the settlement of tax disputes and at the same time maintain the balance and stability of the national fiscal and tax revenue.