The Legal System Of Personal Income Tax Tax Withholding In China

General Secretary Xi clearly stated in the report of the 20 th Party Congress that the Chinese modernization is "the modernization of common prosperity for all people" and helps to promote the great rejuvenation of the Chinese nation.As the law of income distribution,the improvement of the legal system of withholding and payment is an important step to promote tax fairness and common prosperity.Although legal documents such as China’s Individual Income Tax Law and Tax Collection and Administration Law provide the basic legal basis for the operation of the legal system of withholding and payment,the emphasis on the subject of withholding and payment is obviously insufficient,leading to the existence of mixed use of withholding and payment obligors and taxpayers,the uncertain nature of the legal relationship of withholding and payment and the ambiguity of the legal status of withholding and payment obligors.By combing the existing legal norms and the current situation of practice,it is found that the legal system of individual income tax withholding and payment in China is not sound in terms of the determination of the subject,the distribution of rights,obligations and responsibilities,and the incentive mechanism.Specifically: the connotation of withholding obligor is unclear,and it is difficult to identify the withholding obligor when the payment control is separated;the lack of right protection for the performance of withholding obligation and the incompleteness of the accompanying obligation provisions;the inappropriate aggravation of the legislative expression of the legal responsibility of the withholding obligor and the incomplete composition of the responsibility;the incompleteness of the withholding commission system and the lack of commission acquisition in the withholding and prepayment link.In order to effectively promote the collection of taxes by withholding agents and better explore the legal system of individual income tax withholding and payment that suits the needs of China’s tax collection and management practice,more attention should be paid to the protection of the rights and interests of withholding agents in the design of the legal system,balancing their own interests with the interests of the tax authorities and taxpayers represented by the state.First of all,it should clarify the scope of the subjects of withholding and payment obligations,specify the connotation and qualifications of "units" and "individuals",affirm the indirect way of withholding and payment obligations’ funds,and determine the identification of withholding and payment obligations with the ability to control funds as the core when payment control is separated.The rules.Second,improve the system of rights and obligations of withholding agents,grant the right of withholding agents to require taxpayers to provide information under certain circumstances,increase the information confidentiality obligations of withholding agents,and expand the scope of reporting obligations.Again,improve the legal liability system of withholding and payment,clean up and regulate unreasonable legislative expressions,improve the composition of legal liability of withholding and payment obligors,and distinguish the subjective and objective factors of illegal withholding and payment.Finally,improve the withholding and payment commission system,and add the acquisition of commission in the withholding and prepayment stage.