英语论文网

ctice problems. On system design, the guarantee system of our country tax scope too narrow, the change of tax guarantee the lack of regulation, the tax authorities for tax payment guarantor's right of subrogation, lack of regulation, the right of revocation right of recourse against the lack of provisions of the tax payment guarantor; In practice, the guarantee system of our country tax exists the phenomenon of '' the entity and belittles the procedure, the tax authority for the serious problem of executive power, administrative reconsideration suspended a tax payment guarantee if there is no clear rules. These problems give tax guarantee system has done a lot of obstacles, the concrete application of both to the national debt, or the lawful rights and interests of taxpayers and other parties concerned, are harmed.

The purpose of this study was: tax guarantee system of our country through analyzing the theory and practice, find out the problems existing in the tax guarantee system in our country; By Japan, Germany and Taiwan area in our country through analyzing the tax guarantee system, beneficial to the guide, to perfect the system of tax guarantee in our country.

The significance of this study was: to ensure national tax revenue, reduce and eliminate tax risk, avoid large area, a massive tax evasion. Safeguard the legitimate rights and interests of taxpayers, to avoid illegal tax levy subject, abuse of power, beyond power tax subject, infringes upon the lawful rights and interests of taxpayers. , perfecting tax guarantee system by defining specific tax guarantee system, refining process and steps of tax, contribute to the completion of the tax work. In the protection of tax and tax subject at the same time, the relationships between conforms to the basic connotation and the basic requirement of the socialist concept of rule of law, promoting the development of a harmonious society.

Innovation point of this article is: all kinds of books and papers about tax guarantee system, most about tax guarantee the legal attribute of cancellation right and the right of subrogation and so on, the essay discusses the problem of system design, rarely contact practice is analyzed, which are often not comprehensive to enumerate the defects of the system of tax guarantee. Based on the guarantee system of the tax system of the insufficiency of the design analysis at the same time, draw lessons from foreign experience, the basis of the key to analyze the problems in practice, the combination of theory and practice, more comprehensive, more effective, more detailed analysis of the shortcomings, in order to put forward the corresponding solutions, in order to improve the system of our country tax guarantee.

I, the guarantee system of our country tax overview

(1), the concept of tax guarantee system in our country

Many scholars called tax guarantee a tax payment guarantee in our country, in 2005 the 'trial measures for tax payment guarantee' also call it a tax payment guarantee. Here called tax guarantee, however, is based on the research scope of here in addition to the 'trial measures for tax payment guarantee' in 2005, and the research of the guarantee system of foreign tax considerations.

For the meaning of tax guarantee, academia is uncertain, the