Study Of Liability Debt In Tax Law

The traditional tax law theory pursues the "own responsibility" of tax debtors,which provides room for improper operation for taxpayers to take advantage of the legislative loopholes to evade the recovery of tax debts,resulting in a large amount of loss of tax that could have been collected.Therefore,the theoretical and practical circles of tax law in China have been trying to draw on the relevant theories of private law to find more responsible subjects and trace more responsible properties for the realization of national tax claims.The legislative principle of "liability debt in tax law" in Germany is based on the theory of "separation of debt and liability" in private law,which distinguishes tax debt and tax liability,and realizes the tax debt-the "expansion of debt effect"."It is worth to learn from the tax legislation of modern civil law countries.Both Japan and Korea have introduced a similar system in their tax laws based on the principle of liability debt legislation.Although the current tax legislation in China has not yet explicitly provided for this,this system has been recognized in practice.Due to the absence of this system in the law,a large number of infringements of tax claims related to third parties in recent years cannot be pursued,which has become a major problem for China’s tax collection and administration.Therefore,this paper envisages that if China’s tax law can structure a complete system of tax liability debt on the basis of comparative reference,it may be able to solve the current practical problems.However,the construction of the system is not easy,and the system of tax liability debt is not an isolated system of tax collection and administration,and on the premise that the justification of its existence in China and the synergistic integration with the existing tax protection system are still debatable,there must be sufficient evidence of the justification of the construction of the system to clear the obstacles to the integration of the system by drawing on foreign legislative principles to construct the system in China.Otherwise,there is a risk of "treating the head when the head aches and treating the foot when the foot hurts".Based on this,this paper is divided into four chapters to first define the position of tax liability debt in tax jurisprudence.Then,in the overall sense,it outlines the theoretical picture and justification basis for the application of tax liability debt in China,that is,the necessity and feasibility of the system in China.After that,a special chapter is devoted to examine the relevant legislation in Germany and Japan as a blueprint for the construction of the tax liability debt system in China,and analyze the issues that should be paid attention to when the tax liability debt is applied in China with reference to the discussion of the controversial doctrines.In the final chapter,we will propose specific ideas on the construction path of the tax liability debt system in China.