The Protection Of Third Party Right In Tax Enforcement Procedure

Tax enforcement system is an important tax collection guarantee system,which is of great significance to maintain the order of tax collection and administration and the authority of tax law.Due to the imperfection of China’s relevant legal system,the dilemma of the protection of the rights and interests of the third party in tax enforcement is also the epitome of the protection of the rights and interests of the third party in China’s administrative law.So,the tax enforcement in the third person rights and interests protection,not only is the reality of the rights and interests of a third person in tax enforcement needs,and promote our country administrative law on the beneficial trial of the third person rights and interests protection,at the same time,also to our country government practice of "people centered" governing idea,promote administration according to law,the construction country under the rule of law has important significance.Through the statistical analysis of relevant judicial cases in recent years,our country tax enforcement in the plight of the third person rights and interests protection mainly has the following points: one is the tax enforcement in the third person of the lawsuit main body status is not clear,the second,the tax enforcement of any claim by a third person in the lack of legal basis,three is facing in the civil enforcement of tax enforcement disputes,etc.Combining theory and practice,the causes of this dilemma are complex and diverse.First of all,from the macro point of view,there are two main reasons for this dilemma.On the one hand,the third party’s rights and interests relief system in China’s administrative law is not perfect,including the fuzzy qualification of the third party’s legal subject in the administrative law and the third party’s rights and interests relief channel is not smooth;On the other hand is the unreasonable tax priority system,because of the tax administration law there is no limit to the scope of tax priority,cause its tentacles ubiquity,not just in the tax authorities to implement tax enforcement process,the distribution of bankruptcy claims,and other aspects of civil enforcement,tax preferences are obstacles to the protection of the rights and interests of a third person.From the micro point of view,it is mainly the conflict between tax enforcement system and civil enforcement system.Comparing the development trend of administrative law at home and abroad,as well as the development direction of tax collection and administration,China should start from the following aspects to build the third party rights and interests protection system in tax enforcement.One is to perfect the third party’s rights and interests relief system in China’s administrative law,including clarifying the legal subject qualification of the third party in administrative law,and improving the third party’s rights and interests relief channels;The second is to abolish the tax priority system,mainly by abolishing the relevant provisions of Article 45 of the Tax Administration Law;The third is to improve the coordination mechanism of tax enforcement and civil enforcement,mainly including the choice of egalitarianism and chronology in enforcement conflicts,and the unification of the two enforcement procedures related to the legal provisions;The fourth is to reform the mode of compulsory enforcement of tax,and the court shall exercise the power of compulsory enforcement of tax uniformly.