Research On Expanding The Scope Of Tax Collection Objects Under The Theory Of Tax Debt Relation

The application of tax debt theory in China’s tax legislation and collection practice has begun to take shape,and it has been reflected in the current Tax Collection and Management Law and the draft for soliciting opinions.Specifically,regarding the introduction of debt theory to expand the scope of tax collection,that is,to pursue tax payments from third parties other than taxpayers and withholding agents,there are also relevant provisions in the Tax Collection and Management Law and the draft for soliciting opinions.However,based on China’s legislative provisions,law enforcement status,legal practice,and basic data from tax yearbooks,the basis,methods,and strength of tax authorities’ pursuit of tax payments still need to be improved.Ultimately,it is legislative support The law enforcement mechanisms and judicial regulations are still not perfect enough,and it is imperative to expand the scope of tax collection.As for the theoretical basis and experience reference for expanding the scope of tax collection,the main reference is the legislation and law enforcement practices of Germany,Japan,and other countries that have introduced debt theory to collect taxes from third parties.Among them,Germany’s tax debt liability theory has a solid logic,comprehensive regulations,and rigorous law enforcement,forming a step-by-step responsibility system of taxpayers,debtors,and responsible persons.Japan’s second tax liability system highlights the convenience of application and the efficiency of preventing tax avoidance,without overly pursuing the completeness and comprehensiveness of logic.Based on the current situation of tax legislation and law enforcement in China,the author suggests a localization path that mainly draws on Japan’s second tax obligation,supplemented by German legislative logic and some feasible law enforcement provisions.In determining the leading authority for third-party tax collection,namely the promotion mode of expanding tax collection targets,a thorough analysis was conducted on the respective advantages,necessary conditions,and shortcomings of the law enforcement mode and judicial mode.Based on the current law enforcement status of tax authorities,a choice was proposed to gradually transition and improve the law enforcement mode and judicial mode.Finally,suggestions were made from the legislative,law enforcement,and judicial aspects to improve and expand the scope of tax collection targets.Corresponding suggestions were made on clarifying the responsible subjects and scope of responsibility in legislation,streamlining law enforcement procedures,improving third-party power relief mechanisms,enhancing enforcement capabilities,promoting non mandatory law enforcement,and strengthening the connection between law enforcement and justice.This article is not dedicated to in-depth exploration of tax debt theory,but focuses on analyzing the conditions,procedures,methods,paths,and processes of promoting the mature achievements of tax debt theory in China.Starting from the law enforcement practice of tax collection management,through the analysis of a large number of law enforcement cases and data,it analyzes the current legislative deficiencies and law enforcement deficiencies,and draws improvement ideas from the existing practical experience of other countries,Finally,some suggestions were put forward,aiming to promote the efficiency of law enforcement by tax authorities and ensure the order of tax collection and management,as well as national tax security,while fully protecting the rights and interests of third parties.