纳税担保

最后，阐述确立纳税担保制度的意义。

Finally , describes the significance of establishing tax guarantee system .

我国现行纳税担保制度的缺陷与完善

On the Existing Shortcoming and Improvement of Current Tax Payment Guaranty System

我国纳税担保制度存在的问题及对策研究

China 's Tax Payment Guaranty Problems and Countermeasures Research

行政合同理念在纳税担保制度中的运用

The Application of Government Contract to Tax Payment Guaranty

论纳税担保制度的完善

Improve the system of guaranty measures to taxation obligation

然而在税务执法实践中，纳税担保制度使用的并不多。

However , in the practice of tax law enforcement , tax guarantee system does not work well .

纳税担保除了具有民事担保制度的一般特征外，还具有其自身的一些特征。

Tax payment guaranty system bears not only general Characteristics of civil guaranty system but also its own characteristics .

纳税担保制度的建立和发展有着丰厚的理论基础，契约理论即是其基石。

The establishment and development of tax payment guaranty system has deep Basis of theory , and its foundation is Bargain Theory .

此外，应允许提供混合形式的担保，在一定条件下应允许纳税担保变更。

In addition , should allow to provide the mix form guarantee , should permit the tax payment guarantee change under the certain condition .

纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。

A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals .

纳税担保人，是指在中国境内具有纳税担保能力的公民、人或者其他经济组织。

A tax payment guarantor shall refer to any citizen , legal person or other economic entity within Chinese territory able to provide a tax payment guarantee .

结合纳税担保的特点，纳税担保可以选择的种类，主要有保证、抵押、质押和留置四类。

In order to ensure the realization of the debt to establish five kinds of guarantee ways : guarantee , mortgage , hypothecate , lien and earnest .

纳税担保制度的核心是平衡原则和程序控制原则，一方面要合理配置各方权利义务，寻求其价值取向上的兼容非对等性之平衡；

Furthermore , in the author 's opinion , the core principles of the system of tax payment guaranty are the balance principle and the procedural control principle .

纳税担保是纳税人或第三人依照法律规定为纳税人应缴而未缴的税款提供的一种担保。

The tax payment guarantee is one kind of guarantee which the taxpayer or the third person provide for the taxpayer that should give but not given according to the legal rule .

最后税法中还没有建立整套的纳税担保制度也是造成目前纳税征管这种状况的原因之一。

Last but not the least , our tax law has not yet set up a complete security system for the tax payment , which is also one of the causes for the aforesaid situation .

源于行政合同在现代行政法中的崛起以及对纳税担保的法律性质的定位，在纳税担保中引入行政合同理念。

Based on the booming of government contracts in modern administrative law , and the legal character of tax payment guaranty , the author suggests the notion of government contract should be applied in tax payment guaranty .

纳税担保人承担担保责任的方式应限于连带责任，而担保责任的范围，似乎可以扩展到相关的行政罚款。

The way that the tax payment guarantor undertakes the obligation of warranty should be restricted in the joint and several liability , but the obligation of warranty scope , as if also may expand to the related administrative fine .

再次，学术界对我国纳税担保制度研究的兴趣和热情不够高，大多数学者只是对现行制度进行解释和阐明，缺乏深入确切的探讨和研究。

Again , the academic study of tax payment guarantee system is not high enough interest and enthusiasm , most scholars of related systems only explain and clarify the existing system , the lack of precise depth discussion and study .

第二，纳税担保制度程序法方面不足，主要包括：程序立法缺乏，仅仅靠援用其他制度的一些程序远远无法发挥纳税担保制度的作用。

Second , the tax payment guarantee procedural deficiencies mainly as , a lack of procedural legislation , only by recourse to other systems , some of the procedures is far from the system can not play the role of tax guarantee .

首先，通过对纳税担保制度性质不同学术观点的叙述，引出对纳税担保制度性质争议原因的分析，然后得出了纳税担保民事本然性的结论。

Security system , first by the nature of the tax account of different academic perspectives , leads to the nature of the tax payment guarantee system analysis of the causes controversy , and then obtained a civil tax payment guarantee authentic analytical .

欠缴税款的纳税人在出境前未按照规定结清应纳税款或者提供纳税担保的，税务机关可以通知出入境管理机关阻止其出境。

If a taxpayer with outstanding tax payments fails to settle , the amount or provide a tax payment guarantee before attempting to leave Chinese territory , the taxation authority may notify the border control authority to prevent the said party 's departure .

纳税担保制度是公法借鉴私法制度的一个典型例子，纳税担保法律关系因兼具公法与私法因素而显得颇为复杂。

Tax payment guaranty system is a typical example of that the public law uses for reference some systems of private law . Because it has factor from both public law and private law , the legal relationship of Tax payment guaranty is quite complex .

纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金

" In the case of tax disputes with the tax authorities , a taxpayer , withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations "

其次，为了进一步认识纳税担保制度，文章将纳税担保制度与民事担保制度以及其它税收保障制度进行比较，进一步说明纳税担保制度存在的必要性和重要性。

Secondly , in order to further understand the tax payment guarantee system , the article the tax system and the civil security guarantee system and other security systems to compare the tax further illustrates the need for tax guarantee the existence and importance of the system .

为降低银企之间的信息不对称，缓解中小企业融资难问题，探索建立以纳税信用为基础的纳税信用担保体系已成为必然趋势。

In order to reduce the information asymmetry and relieve the problem of difficult financing , exploring ways to establish a tax credit guarantee system based on tax credit becomes a necessity .