On The Civil Liability Of Tax Agency

With the vigorous implementation of the phased combined tax reduction and fee reduction policy in China,the requirements for the quality of taxpayers’ declaration and the mastery of relevant policies are becoming higher and higher,and the awareness of tax payment and rights protection of enterprises and individuals is gradually enhanced.Under the unprecedented demand for agency,the number of tax related professional service institutions has reached more than 100000,with nearly140000 employees,showing a vigorous development.At present,many deficiencies in the field of tax agency in China,such as the lagging legislation of the legal system of tax agency,the simple legal provisions,and the insufficient attention of the academic circles,which have caused many problems in the judicial practice of tax agency.For example,there are great differences between the tax authorities and the courts on the identification of civil liability of tax agency;The legal relationship between taxpayers,tax agents and tax authorities is not clear,and the civil liability is not clear,which greatly limits the implementation of the civil liability of tax agents.Based on the above considerations,characteristics and scope of tax agency,and connects with the definition,characteristics and system value of civil liability of tax agency.Thus,the types of civil liability of tax agency are divided: the liability for breach of contract and tort liability to the principal,the tort liability to the third party of tax agency-the state’s tax collection and management right,and the coincidence of liability for breach of contract and tort liability when the breach of contract simultaneously violates mandatory obligations.On the principle of liability fixation,it analyzes whether the tax agent’s breach of contract and tort have fault.At the same time,according to the principle of liability fixation of expert’s tort liability,it leads to the principle of liability fixation of civil liability of tax agent-fault liability principle from the outside to the inside.Furthermore,it clarifies the necessary conditions for the tax agent to bear civil liability: illegal act,fault of the actor,damage fact and causality,so as to realize the liability compensation for the client and the third party.On the assumption of civil liability of tax agents,the subject of liability for breach of contract is professional service institutions,and the tax agents are the subject of behavior because they cannot undertake business in their own name.The service institution has the right to exercise the right of internal recourse against the tax agent at fault,but the scope of exercise of the right of recourse should be appropriately limited.The subject of tort liability is the tax agent himself.The tax agent is trusted by the public with his professional knowledge and skills,so he should bear a higher duty of care.The practicing institution where he belongs shall jointly bear joint and several liability according to the employer’s liability law.In addition,the way of bearing the civil liability of the tax agency should be mainly to compensate for property losses,fully protect the interests of the client and urge both parties to abide by the contract.As for the limitation of civil liability of tax agency,in order to further rationalize the liability,under the three circumstances of the fault of the victim,the fact of force majeure and the reasons attributable to the tax authorities,the reasons for exemption should be supported by the law,so as to realize the balance between the interests obtained by the tax agency and the responsibilities undertaken.Finally,this paper puts forward some suggestions on how to resolve the civil liability of tax agents,that is,to establish a complete liability insurance system for tax agents,and establish an internal liability compensation system,so as to transfer and avoid risks.Clarifying the civil liability of tax agents will help strengthen the self-discipline management of the industry,improve the social credibility and credibility of the industry,and promote the healthy and orderly development of tax agents on the track of rule of law.