Jurisprudential Reflection and Optimization of the System of Tax Arrears Announcements
The system of tax arrears announcements is subordinate to the tax procedure law and is an important part of the system of tax collection protection.Its effectiveness depends on the value concept,design idea and implementation logic of the tax law.In view of the fact that China's current system of tax arrears announcements have encountered practical problems like insufficiently sound system,insufficient value manifestation,inappropriate implementation and poor connection,it is urgent to look at its nature through the prism of jurisprudential theories,especially economic law theories,analyze the intrinsic tensions between it and the protection of taxpayers'information,so as to grasp the key to system improvement.On this basis,first,it is necessary to implant the factor of protection of taxpayers'rights in the system of tax arrears announcements,secondly,it is necessary to strengthen the system of tax arrears announcements in accordance with the principle of proportionality,and enhance effectively its coherence and coordination with tax priority and the construction of social credit system.
Tax Arrears AnnouncementsTaxpayers'RightsPrinciple of ProportionalityTax Priority
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