| As a new way of tax debt change,tax debt contractual commitment refers to the legal system in which the taxpayer does not withdraw from the original creditor’s right and debt relationship,while the new third party also participates in the original tax debt relationship,and both parties bear the original tax debt to the tax creditor.Different from the agreed commitment of civil debt,the agreed commitment of tax debt has the attribute of public law and is limited by the principles of tax legalism and tax fairness.According to the size of the third party’s tax debt commitment,the tax debt commitment can be divided into exemption tax debt commitment and combined tax debt commitment.The establishment of the system of tax debt commitment aims to fill the defects of tax legalism,realize the integration of public law debt and private law debt,and maintain the balance between personal interests and public interests.The system of tax debt contractual commitment comes from the tax package system.Tax authorities and judicial authorities have issued relevant provisions to confirm the effectiveness of the system.By combing the changes of the tax debt commitment system after the reform and opening up,we can find that the tax authorities basically recognize the effectiveness of the tax debt commitment,and oppose the requirement of the parties to undertake the tax debt based on efficiency.However,these Provisions expose some problems,such as the vague definition of tax debt commitment,the narrow application conditions,the different identification of effectiveness rules,the lack of performance rules and so on.According to the relevant rules of contract law and tax law,the court classifies the tax debt commitment into four categories: affirming the tax debt commitment,denying the tax debt commitment,confirming and avoiding the tax debt commitment according to the specific situation.Judging from these classifications,judicial organs tend to agree that the tax obligation is effective.At the same time,these judgment reasons also have some defects,such as different understanding of whether the tax obligation can be agreed,different judgment standards of whether the tax obligation is effective,and different judgment standards of performance rules.The reason behind the analysis is that,on the one hand,the judge’s consideration based on the specific circumstances of the case results in different reasons and results.On the other hand,the judges in different places have different opinions on the understanding and application of the relevant rules of contract and tax law and the regulations on Online auction.Under the background of the implementation of the civil code,the system of tax debt commitment can be improved by referring to the system of debt commitment.This paper introduces the principle of equity of interests,focusing on the establishment elements,effective elements and performance rules of the system.In the elements of establishment and effectiveness,with the help of the relevant rules of the establishment and effectiveness of the contract,it is clear that the formal elements of the agreed assumption of tax debt are clear form of joining,the existence of effective tax debt,the transferability of the transferred tax debt,the agreement between the third party and the tax creditor or the tax debtor on the transfer of tax debt The duty of notifying the tax creditor and the third party status of the undertaker in the tax law are stipulated in the tax debt agreement;The essential elements of tax liability agreement are: the subject is qualified,the intention is true,there is no tax evasion,the tax content is clear and specific,and it does not violate the principle of public order and good customs,laws and administrative regulations.In terms of performance rules,the establishment of performance rules includes clarifying the joint and several liability of the tax debtor and the third party,establishing the right of defense and recourse of the third party,establishing the right of choice of tax collection and payment by tax authorities,and improving the dispute resolution mechanism of tax debt agreement. |
