Logical Justification and System Construction of Tax Payment by the Third Party
Tax payment by the third party may resolve the impasse caused by the rule of"tax before the certificate",or be the result of the mutual agreement to realize the purpose of transaction under the principle of legislative taxation,which can promote the realization of the fiscal purpose without affecting the function of tax fair distribution.Since tax payment by its nature can be performed by a third party,the system of tax payment by the third party can learn from the third person performance system and theory in Article 524 of the Civil Code,and omit the constitutive requirement of"legitimate interests".In this way,a large number of tax payment behaviors performed by a third party can be included in the third-party tax payment regulation.The third-party tax payment system is constructed based on the theory of"accord with purpose".After tax payment,the third party has the"right of claim"instead of the"right of subrogation".At this time,the nature of creditor's right changes from the public law to the private law,and from the social function to the non-social function.Therefore,the third party does not enjoy the tax priority exclusive to the tax authority.The system of tax payment by the third party has the function of responding to the dispute of tax burden clause and equalizing the taxpayer's rights.It should be established by"setting technique"based on the consciousness of taxpayers of"taking the taxpayer as the main part and the third party as the supplement",and its application in the civil field should be limited to a certain range.
tax payment by the third partythird person performance systemlegitimacyright of claimtax priority
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