Research On The Legal Issues Of Tax Arrears Management

As the market economy is characterized by diversity and complexity,the tax authorities are faced with different legal problems in the actual tax arrears management.Although laws and regulations have macro provisions,China's law on the administration of tax collection and detailed rules for the implementation of the law on the administration of tax collection have too broad provisions on the relevant content,and most of them are described in principle,which does not have strong guiding significance for the practice of tax arrears management,and the practice of tax arrears management is faced with great difficulties.After the merger of state and local tax authorities in 2018,the requirements and actual quality and efficiency of tax collection and administration have greatly improved,and the order of daily tax collection and administration has become more standardized.After the merger of the data of the core tax collection and management system,with the development of the special work of land value added tax liquidation and the verification and write-off of dead debts,the problem of tax arrears accumulated for many years broke out.Cleaning up outstanding taxes is not only necessary to standardize tax administration and fully implement national tax policies,but also necessary to optimize the business environment and stimulate market vitality.At present,under the requirement of optimizing the business environment and implementing the tax reduction and fee reduction policies,large-scale centralized tax liquidation and large-scale tax inspection in some industries are not allowed.This requires the tax authorities to improve the quality of tax arrears management in their daily collection and administration.The clean-up of past debts has had little effect,and the increase in new tax arrears has not only affected the realization of national tax revenue,but also disrupted the normal order of tax collection and administration,which is not conducive to the realization of the optimal combination of market resources.Since the merger of state and local taxes in July 2018,the management of taxpayers in arrears and the clean-up of unpaid taxes have become a difficult task for the current tax authorities.In this paper,on the basis of the tax administration and tax creditor's rights and related theory,combined with C in the actual tax,revenue management in related situation,by analyzing the management status of outstanding taxes,from a legal perspective to find reasons for the effect of C city tax management,perfect the legislation and practice of tax management Suggestions,in order to further standardize andimprove the management and collection work of outstanding taxes and better promote the improvement of tax administration.In addition to the introduction and conclusion,the text is divided into four parts:The first part discusses the concept of tax arrears and tax arrears management,analyzes the nature and characteristics of tax arrears,clarifies the constituent elements of tax arrears,classifies tax arrears from different perspectives,and provides a theoretical basis for the following research on tax arrears management.The second part introduces the current situation of tax arrears management.On the one hand,it introduces the legal measures of tax arrears management,especially the administrative measures of tax arrears management.C,on the other hand,combined with the actual tax administration practice,analyzing legal tax management measures in the practice application effect,discussed emphatically the C city in applicable instructs deadline announcement of tax,tax,tax enforcement,the deficiency of legal and tax management measures such as tax preservation,synthesizing tax management obstacles in the process.The third part mainly analyzes the reasons of the poor performance of tax management,the nature of outstanding taxes,recovered the legal means,recovery program,C city tax recovered,the plight of the aspects of outstanding taxes,from tax way of the realization of the creditor's rights,the tax credit system,tax creditor's rights relief system,grassroots collection quality four aspects respectively to find the reason.The fourth part in view of the problems found in put forward relevant Suggestions,including tax judicial specialization,improve the judicial personnel professional to handle tax case,clear tax authorities in the special position in the litigation,explore tax credits and tax settlement mediation system,establish a unified social credit system as soon as possible and the fiscal and taxation information sharing mechanism,build system of tax debt relief,improve the quality of collection and management at the grass-roots level,etc.,in order to promote the tax administrative law is perfect,make the tax management efficiently in accordance with the law.