An Analysis of Nature and Application of the Law on Surety for Tax Payment

The dispute over nature of the law on surety for tax payment roots in different perceptions of its plural values of administrative and civil features.In accordance with the value hierarchy of law,the surety for tax payment is suggested to be defined as civil cases,since it is not only favorable to tax credit protection,but also to implementing the equality principle of property law.In practice,surety for tax payment often results in dispute deadlock during administrative reconsideration or administrative litigation,which is actually not due to the defect of legal system,but to the false understanding of the nature of surety for tax payment thus treating civil disputes as administrative cases.It is a rational choice to apply civil law and resort to civil procedures to settle disputes of surety for tax payment.