An Analysis of the legal Relationship of Tax Guarantee
As a legislative practice of the intersection of civil law and tax law,the tax payment guarantee system,combined with the legal logic rooted in the civil system and the value goal of protecting the tax interests of the state and taxpayers,has the general principle of civil guarantee is self-evident.At the same time,the system is a special guarantee system in the tax law.It must be based on the characteris-tics of the tax law and the ordinary civil guarantee has a certain difference.However,due to the shackles of traditional administrative thinking and the influence of many factors,there is a lack of clear under-standing of the legal nature of tax payment guarantee and the tripartite relationship in theory.In practice,there are also problems such as poor system operation and damage to taxpayers'rights and interests.This paper proposes to define the legal nature of tax payment guarantee as"focusing on private and taking into account public law".Based on the overall pattern of the tripartite relationship of tax guarantee,two sets of new legal relationships between tax authorities and tax guarantors and tax guarantors and taxpayers are extracted as the main line of academic research and system design.Based on this,the paper makes a systematic and comprehensive study of tax payment guarantee in order to clarify the root of the design and practice of tax payment guarantee system.
Tax Payment GuaranteePrivate Law AttributesCivil GuaranteesLegal Relationship
NETL
NSTL
万方数据
维普
