Analysis Of The Nature Of Tax Arrears Announcements And The Choice Of Improvement Path

The tax arrears announcement is one of the measures for tax authorities to collect tax arrears according to law.Its direct purpose is to impose a continuous negative evaluation on the reputation of the person being notified,so as to achieve the purpose of urging the taxpayer to pay the tax arrears;The role of publicity promotes the raising of taxpayers' awareness of paying taxes in accordance with the law,with a view to fundamentally reducing and preventing the occurrence of tax arrears.Although China's laws and regulations have a series of special regulations on tax arrears announcements,there is still a great deal of controversy in the theoretical circles' understanding of tax arrears notices,especially the opposite disputes on the nature of tax arrears notices,which leads the theory to practice the intermediate frequency.The problems are difficult to guide.There is a dispute between the academic legal fact theory and the administrative legal behavior theory about the nature of the tax arrears announcement.There is also a dispute between the administrative penalty theory and the administrative compulsion theory under the administrative legal behavior theory.This article believes that the object of the tax arrears announcement is the person to be announced first,followed by other members of the society.The tax arrears announcement does adjust the rights and obligations ofthe person to be announced,so the tax arrears announcement is an administrative legal act;but the tax arrears announcement It cannot fully meet all the characteristics of administrative punishment,administrative coercive measures or administrative enforcement.In summary,the announcement of tax arrears is one of the measures taken by the tax authorities to collect tax arrears,and it is a kind of "composite" administrative legal act.In other words,this article believes that instead of exploring the nature of the tax arrears announcement,it is better to put aside the controversy and to solve the problems exposed in the practice of the tax arrears announcement through theoretical research.Since the law stipulates that the tax arrears announcement must be performed by the tax authorities as an obligation,and the tax arrears announcement is also an important measure in the tax authorities' collection of tax arrears,you may wish to start the tax arrears announcement when the tax arrears are collected.It is fixed in the process so that the tax arrears announcement is included in the "chain" collected by the tax authorities.This article believes that the tax arrears announcement should be used as a pre-procedure for the tax authorities to take administrative penalties,administrative coercive measures,and administrative enforcement.In order to implement the "premature" assumption of tax arrears,this tax arrears article proposes the publication of the tax arrears announcement as the beginning of the substantial tax collection by the tax authority,which is also evaluated by the "taxpayer" as a "tax ower." "The sign that the announcement of tax arrears is a confirmation of the fact that the tax owed by the public authority is illegal.Therefore,when the tax authority believes that the taxpayer owes tax,it should serve the taxpayer with the tax treatment decision and the document for the announcement of the tax arrears.If the taxpayer has any objection to the content of the relevant document,the tax remedy should be taken to prevent the tax authority Tax Announcement,and once the tax authority publishes the Tax Announcement,it is deemed that there is no dispute between the tax authority and the tax ower on the substantial elements such as the amount and type of tax owed,and the tax ower also loses the possibility of relief If the taxpayer still fails to pay the tax due within the period announced by the tax owe announcement,the tax authoritymay directly take administrative penalties,administrative coercive measures or administrative enforcement according to the tax owed by the taxpayer.In addition,in order to highlight the basic principles of administrative law,this article believes that tax authorities should have discretion in the timing of the issuance of tax arrears announcements and have certain options for the content of tax arrears announcements,which is conducive to the use of tax arrears announcements to protect taxation The direct purpose of warehousing can also achieve the fundamental purpose of raising taxpayers' awareness of tax payment,and more importantly,it can fundamentally change the current embarrassing situation of tax owe announcement.At the same time,in order to maximize the role of tax arrears announcements,the tax arrears announcements should be linked to other related systems,such as tax arrears announcements and credit information disclosure systems,taxpayer credit management systems,and the crime of evading tax arrears.Announcements and even tax regulations are all important components in the context of the establishment and completion of the social credit system.This article firmly believes that a good system design will definitely promote the progress and development of society,and the proper implementation of the tax arrears announcement will be able to achieve the direct purpose of tax arrearage storage on the basis of protecting the rights of the notified party to the greatest extent.With the continuous improvement of the system,the fundamental purpose of the tax arrears announcement must be realized.