Study On The Taxation Subrogation Legal System In China

The issue concerning the tax debt in the Civil Law subrogation is established in the formof legislation. The2001revised "People’s Republic of Chinese Tax Administration Law"which referred as "Tax Administration Law" states asserts that providing that a taxpayerclaims expire unexercised, or deliberately abandon their claims, which causes the damage tothe national tax benefits, National or Local Tax Authorities has the authority to exercise thepower of subrogation to exercise the rights of the "Contract Law" the relevant provisions ofArticle73. The visible tax debt is a debt of public law which has a debt of general attributes.The subrogation of the establishment of the tax has an important role that it can not onlyprevent the taxpayer fails to exercise his rights situation occurs, but also conducive to nationalsecurity and tax claims tax realization.In the past decades, the "Tax Administration Law" has been showing a series of issuesthat need further improvement. Because there is a heated controversy in the respect of theacademic revised third draft. In its revision process it has not been submitted to the NPCStanding Committee for discussion. Who is the general secretary of the National People’sCongress, make the report in2012Seventeenth Central Committee which is held in theeighteenth, with particular emphasis on "speed up tax reform,” In the light of the report wecan emphasis that the work of eighteen large tax reform proposals is to put forward new tasksand its new requirements. However, the report is merely directional policies and objectives forthe proposed tax reform, and is not related to the tax subrogation and associated regulations.In order to adapt to the development of society, some of the new tax policy has begun toimplement the tax practice since January1,2014. The tax subrogation, nonetheless, is notmentioned.But abrogation legislation in the tax system in China did not form a complete system andregulations are relatively rough, just invokes the relevant provisions of the "Contract Law".The status quo of China’s current tax law, tax law is not conducive to the development of thetheory and hinders the progress of the tax practice. In this regard, drawing on "contract law" theory regarding subrogation basis, combined with China’s specific practice, the taxsubrogation system were discussed.This paper introduces and studies from five parts:The first part analyzes the tax subrogation research background, purpose and meaning.Think its purpose is to protect the national tax revenue and timely stock and actively promotethe improvement of the tax system in the development and protection of the system. Secondly,from both home and abroad to study the status of the tax system to analyze subrogation, thelast is the research content and ideas and innovation of this paper.The second part is the basic theory of tax subrogation elaborated, introduces the meaningof subrogation, and then extended to the concept of tax subrogation. The nature of the taxsubrogation to confirm legislative, further elaborates the necessity and feasibility of theestablishment of the tax subrogation, and the exercise of subrogation way of tax and legaleffects arising from the exercise.The third part is mainly from tax subrogation in our country presents a range of issues,focusing on the analysis from both theoretical and practical levels. Cause of the problem ismultifaceted, including subrogation of the relevant tax law is too rough, tax practice, lack ofrelevant experience, people’s awareness is weak, and so on taxpayers. The existence of thesephenomena can cause many deficiencies of tax subrogation.The fourth part of the combined tax subrogation theory of comparative study abroad andlearn, not only to carry out the first part of the article and summarized, but also for laterelaborated proposal to pave the way for the problem in order to improve our tax systemsubrogation.The fifth part of measures is to solve the problem of the article which summarizes the taxproposed by subrogation. On the basis of the existing law, we put forward effective measuresto improve the preservation of our tax system. The conclusion in the concluding remarks ofthe foundation re-emphasized the tax system subrogation value and it will definitely associatewith the deepening of research in our country will have more room for development.