Construction Of The Institution Of Securing Taxation

The institutions of securing taxation are institutions that securing the realization of the taxation in time in administering of taxation when the taxpayers don't fulfil duties of ratepaying according to law and may affect realization of the taxation. It is a very important institution of the law of tax. It is designed by the country to prevent avoiding taxation , whether it is perfected or not, on one hand influencing the whole performance of the legal system of tax revenue of our country directly, on the other hand influencing whether it could be influence state revenues in storage. So it is very necessary to study the problem of constructing the institutions of securing taxation. First chapter of this thesis discusses the meaning and the background of constructing the institutions of securing taxation. The tax revenue is the basic source of the government's fiscal revenues, economics base of the state running well, meanwhile, taxation is a important means of ruling the macro-economics. On the base of the importance of the taxation, to some extent the constructing the institutions of securing taxation can influence the valid collection of the tax revenue to a great extent, the quality of the institutions of securing taxation is the important conditions of whether it could achieve success. And the market economy of our country is developed rapidly, the tax revenue faces the new situation, the problem is serious day by day that escape taxes and owe taxes, the problem of constructing the institutions of securing taxation appear out for an important problem, although various kinds of system among them function more or less already, because of limitation of the background, with the development of the practice, its inherent defect and insufficient is outstanding day by day, the phenomenon of influencing the normal order of the tax revenue take place repeatedly. How to construct the institutions of securing taxation becomes the top task in the time being. Second chapter of this thesis discuss the reporting system of big taxpayer that owe taxes punish, taxpayer tax resignation system and announcement and the construction of the message reveal system. It refers to that taxpayer-owing taxes before punishing its real estate and assets must report to tax authority, in order to avoid the generous loss of the state revenues. The setting up and perfecting of the resignation system of the tax is to find out the taxpayer's basic situation, know source of tax revenue message, strengthen manage working, prevent leak and ensure that all collection should be paid. Growth that the tax authority happened in order to try one's best to reduce and owe taxes on the source and prevented owing taxes effectively, construct these systems through building, ensure the effective collection of the tax, guarantee the fiscal revenues of the country. Among the activity, " pay taxes sincerity by laws, build well-off society together " is the theme of the propaganda month this year. This year propaganda month aims at requiring taxpayer's to pay taxes sincerity, explaining and clearing up cases of taxes in arrears, at the same time, stopping to owe taxes as much as possible will be focal point of the tax work from this year. Aim at the difficult point, require the tax authority to fulfil the announcement and disclosure of situation of owing taxes to the taxpayer conscientiously, and at the same time require people to unify social understanding of the importance of managing the tax in accordance with the law and ensuring the tax revenue further.Third chapter of this thesis discuss construct the institutions of securing property; including the property security on the public and private law, it has taken greater space in full text. Base on that the tax revenue used to meet the country and public benefit's needs, in term of emphasizing right of the government revenue collecting office, the tax law of our country has stipulated a series of guarantee systems which contribute to the tax revenue, such as detaining the property system, system of tax...