Second Taxpayers Legal System

The Second Obligation of Tax, one form of the rules on obligation of tax in Tax Laws of the countries of Continental Law Legal system, although which is enacted in details in Tax Laws of Japan and South Korea, is a new concept in China. Although there are some current laws and statues of China which have the contents similar with the Second Obligation of Tax, actually which are unlimited joint and several obligations belonging to civil liability. In tax procedure law, there is no enactment on the Second Obligation of Tax, which shows tax legislation's deficiency in tax collection in China. Thereof, in order to assure tax collection, avoid tax evasion, we may draw on the experience of the advanced technology of legislation of other countries, and erect the legal system of the Second Obligation of Tax of China.This article aims at inquiring into the possibility of the establishment of the legal system of the Second Obligation of Tax of China and the questions concerning the establishment of the legal system of the Second Obligation of Tax of China, in connection with the objective situations of China and the reality of China's legislation on tax, on the basis of the analysis, introduction and study of theory and design of the Second Obligation of Tax system of the foreign countries, in order to enact the legal system of the Second Obligation of Tax of China when Law of the People's Republic of China on the Administration of Tax Collection is to be amended next time.