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Research On The Tax Levy Period System Under No Taxpayers' Fault

Posted on:2020-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2416330602955966Subject:Finance and Finance Law
Abstract/Summary:PDF Full Text Request
The system of our tax levy period is much briefer than many other country's(region's) tax debt eliminate aging systems.But as far as the system's function is concerned,we can find that our tax levy period system is made to urge tax authorities to exercise their tax levy rights,which is the same as the function of the system of tax debt eliminate aging.Thus academia believes that our tax levy period system is the system of tax debt eliminate aging.Until now,the rules of our tax levy period system is mainly manipulated in the Tax Administration Law and the rules for the implementation,but only the specified regulations of tax levy period about the tax authorities' liabilities can be found in the Tax Administration Law.The practice field's research about other situations under no taxpayers' fault is quite few,and few reasonable and achievable proposals have been brought forward.Due to the blank of the legislation,the guidance and enforce-ability of our tax levy period system under no taxpayers' fault is greatly reduced,tax authorities always feel nothing to follow when it comes to unpaid tax under no taxpayers' fault,the alternative methods they take,especially levying tax indefinitely and charging default penalty to shun responsibility,will not only increase their risks of tax law enforcement,but also add to the innocent taxpayers' tax burden.And it will go against to the taxpayers' lawful rights and interests and law-enforcement procedure of tax revenue.In view of this,this paper,on the premise of adhering to the principle of tax legality and the principle of tax equity,draws on the beneficial experience of extraterritorial tax debt eliminate aging systems,and attempts to explore the way to improve our tax levy period system under no taxpayers' fault.In addition to the introduction and conclusion,this paper is divided into four parts:The first part is the introduction of tax levy period system under no taxpayers' fault.This part first defines the concepts of tax levy period system and the types of situations under no taxpayers' fault,then analyzes the types of limitation period,and finally set forth three mainstream theories of tax levy period validity after the limitation period.The second part is the status investigation and problem analysis of tax levy period system under no taxpayers' fault in China.This part firstly investigates the status of tax levy period system under no taxpayers' fault in China from four aspects: term length,starting point,expiration validity and other unlisted situations.On this basis,it analyzes and summarizes the existing problems of tax levy period system under no taxpayers' fault in China.The third part is the practice investigation and experience of extraterritorial tax levy period system under no taxpayers' fault.This part examines the status of the tax levy period system under no taxpayers' fault in German,the United States,Japan and Chinese Taiwan,and then puts forward the experience that can be used for reference in the nature of tax levy period,filling legislation blank,stipulating causes of suspension and interruption,starting point,levying within a definite time.The fourth part is the perfection of tax levy period system under no taxpayers' fault in China.Aiming at the problems existing in the tax levy period system under no taxpayers' fault in China,this part puts forward the improvement path of the tax levy period system under no taxpayers' fault in China from the aspects of optimizing the legal texts,perfecting the system of approved and levying period,perfecting the system of suspension and interruption reasons,perfecting the system of tax levying within a given time and perfecting the system of starting point based on extraterritorial experience.
Keywords/Search Tags:system of tax levy period, non-fault taxpayers, system of tax debt eliminate aging
PDF Full Text Request
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