The Research On System Of China’s Joint Tax Liability

With the privatization of public law, the nature of the tax law relationship began to shift from tax power relation to tax debtor-creditor relationship.The basic theory of the civil law of the joint and several liability not only has significance to the study of tax theory but also has important significance to the tax practice.However, the theoretical research and legislation system had some defects about the joint tax liability. Combined with our existing joint tax legislation and practice,this paper draws on the relevant legislation abroad and China’s Taiwan region, analyzes the existing joint tax liability system in China Problems, and explores how to further improve China’s tax liability of joint.The basic theory of the joint tax liability is the premise and foundation of analysis of China’s legislation, practice,and reflection on the legislation. To determine the connotation of joint tax liability is related to judge the joint tax legal relationship.The joint tax legal relationship must have the majority of taxpayers, tax purposes with a tax liability, independent and internal responsibility that can be claimed. Clarifying the connotation of joint tax liability must define the difference between the joint tax liability and other related concepts, draw the extension of joint tax liability, then we can have a comprehensive grasp of the joint tax liability. Any concept cannot do without the support of the theory, after clarifying the concept of joint tax liability, we have three basic theories:tax debt theory, the principle of tax legality, the principle of substantial tax. The basic theories are to solve practical problems. Combining the current situation of legislation in our country, our country’s legislation problems of joint tax liability, mainly include the legislation of joint tax liability against the legal principle of taxation,internal contradictions with the taxpayers rights and bearing the tax liabilities; legal circumstances of joint tax liability is not typed; the joint tax liability of right relief mechanism is not perfect. Faced with these problems, this paper provides the countermeasures to improve joint tax liability system of our country.First of all we should improve the legislative level of the joint tax liabilities; secondly we should clear the legal situation and tax liability; thirdly the scope of responsibility includes taxes, overdue payment fees.The administrative fines don’t be included; finally, we should improve the relief system of the joint tax liability.This paper has four aspects of the basic theories, legislation, existing problems, countermeasures that can be put forward, in order to rethink the joint tax liability research and perfect the joint tax liability system of our country, achieving the interests balance of the taxpayer and the tax agency, and the practice of "wealth for the country, law enforcement for people" tax idea.