英语论文网

税收担保制度是民法债权保障制度在税法中的引入，由于税收担保在确保国家税收债权的实现和维护纳税人权利方面发挥着重要作用，被现代各国税收立法普遍采用，我国也不例外。我国自1986年开始建立税收担保制度以来，已有二十多年的历史。然而，在这二十多年的理论和实践研究后，发现我国税收担保制度存在诸多不足：税收担保适用范围过窄，税收担保变更缺乏规定，税务机关对纳税人的代位权、撤销权缺乏规定，纳税担保人的追偿权缺乏规定，“重实体、轻程序”现象严重，税务机关自力执行权问题严重，行政复议纳税担保是否停止执行规定不明确。通过对日本税法、德国税法和我国台湾地区税法的中税收担保制度的分析与有益借鉴，可知，我国应扩大税收担保的适用范围，增加税收担保的变更制度，进一步规定税收担保人的税收代位权和撤销权，增加纳税担保人的追偿权，重视程序，以程序带动实体，完善税收自力执行权，行政复议税收担保停止执行。

Abstract

Tax guarantee system, as the practice of debt guarantee system of civil law in the tax law, which plays an important role in finalizing national tax claim and protecting in the rights of tax payer, is generally adopted by various countries in taxation legislation in modern times, so do China. It already has more than 20 years since our country set up tax payment guarantee system in 1986. However, according to the theory and the practice of tax imposition administration of the past 20 years, there are a series of problems within current native tax guarantee system: first, the applicable range of tax guarantee in current system is too small. Second, the tax guarantee system of change is lack of explicit provision. Third, there is on law to regulate the tax guarantee system of the tax authorities on tax guarantor’s subrogation and cancellation the right to revoke the right to tax under the existing system. Fourth, the tax payment guarantor’s right of recovery also lack of specific provision. Fifth, “the entity, light program” is serious. Sixth, the implementation of the tax authorities the right to self is also serious. Last, review period, whether stop the execution of the tax guarantee is not clear. Through analysis and compare Japan, German and Taiwan tax system, we can draw lessons from benignantly: expand the scope of tax payment guarantee, add provisions about alternation of tax guarantee, define the tax payment guarantor’s right of subrogation and cancellation, increase the provision assume responsibility for tax payment guarantor guarantees the right of recovery, pay attention to the procedures, improve the implementation of the right of self-related tax provisions, specified review period stop the implementation of tax guarantee. In this way, we can perfect the tax guarantee system, to protect the national tax revenue and legitimate interest of tax payer and other parties involved in a better way and improve the tax system in our country.

Key Words：Tax guarantee; Tax debt; System improvement

The guarantee system of our country tax research

Guide words

Tax guarantee system is a system widely used in modern countries tax law, it is in the protection of national tax on the realization of the creditor's rights plays an important role, at the same time, tax and guarantee system to protect the taxpayers' legal rights. At present, our country tax guarantee system mainly reflects in 1992 through the 'tax administration law', in 2002 promulgated the implementing rules for the administration of tax collection and published in 2005 in the trial measures on settling a tax payment guarantee.

However, in the guarantee system of tax revenue over the past 20 years of development, can be found that tax guarantee has many problems in theory and practice: including system design problems and pra