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2010•Journal of Harbin University of CommerceRequires access

Analysis of Value and Goals of Tax Payment Guaranty System

Zheng Li-qing

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Abstract

From the two contrasting views in academic area,the author holds that tax payment guaranty system should be defined as a special legal system in tax law-Give priority to the Public character but give consideration to both the Public and Private characters.So it is possible to establish the dual purposes of ensuring the right of national taxation and protecting the legal rights of taxpayers.

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What this paper is about

From the two contrasting views in academic area,the author holds that tax payment guaranty system should be defined as a special legal system in tax law-Give priority to the Public character but give consideration to both the Public and Private characters.So it is possible to establish the dual purposes of ensuring the right of national taxation and protecting the legal rights of taxpayers.

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Available abstract

From the two contrasting views in academic area,the author holds that tax payment guaranty system should be defined as a special legal system in tax law-Give priority to the Public character but give consideration to both the Public and Private characters.So it is possible to establish the dual purposes of ensuring the right of national taxation and protecting the legal rights of taxpayers.

Key concepts: Surety, Payment, Business, Law and economics, Value (mathematics), Tax law, Dual (grammatical number), Character (mathematics)

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