The elimination of tax liability means that the tax liability stipulated in the tax law is exempted due to the occurrence of a certain legal fact.
The main reasons for elimination are:
1. Abolition of tax laws.
2. The performance of tax payment obligations is the most basic reason for the elimination of tax payment obligations.
3. Exemption from tax liability means that the taxpayer meets the conditions for tax exemption and terminates the performance of tax liability after it has been verified and confirmed by the tax authority. However, the tax exemption that automatically takes effect without the examination and determination of the tax authorities is not an exemption from tax liability.
4. The tax liability shall be extinguished due to the expiration of the time limit.
5. The disappearance of the tax subject.
6. A judgment or ruling of a court.
Tax liability is a kind of tax obligation, which is a certain behavior constraint on the subject of tax legal relationship in accordance with the law, including making or not making certain behavior in accordance with the law.
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What are the reasons for the elimination of tax legal relationship
Tax legal relationship
The extinction of refers to this
Legal relations
Termination of
subject
Termination of rights and obligations between the two parties. The main reasons for the extinction of tax legal relationship are as follows:
one
taxpayer
perform
tax duty
This is the most common reason for the elimination of tax legal relationship, including the taxpayer's compliance with tax obligations and
tax authority
Take necessary
legal means
Make the tax obligation mandatory to perform these two types of situations.
2. The tax liability shall be extinguished due to the expiration of the time limit.
our country
tax law
Stipulations, not levied, less levied
Taxes
The general recovery period is 3 years. After more than three years, except for legal special circumstances, even if the taxpayer fails to fulfill the tax obligation, the tax authorities can no longer pursue the tax payment, and the tax legal relationship is thus eliminated.
3. Exemption from tax liability. That is, the taxpayer is eligible for tax exemption
condition
The tax liability shall be exempted and the legal relationship of tax revenue shall be eliminated after the tax authority has verified and confirmed it.
4. Abolition of some tax laws. For example:
After the implementation of the new tax law in 1994, the original "special tax on oil burning" was abolished, and the resulting tax legal relationship was eliminated.
five
Taxpayer
The disappearance of. Without a taxpayer, tax payment cannot be carried out, and the legal relationship of tax revenue will be eliminated.
Reasons for the occurrence, change and elimination of tax legal relationship include
Tax legal event
1、 Generation of tax legal relationship
The emergence of tax legal relationship refers to the establishment of the relationship of rights and obligations between the subjects of tax legal relationship. The tax legal relationship is based on the fact that the tax should be levied. According to the tax law, the fact that the tax should be levied is attributed to a specific person (taxpayer), thus creating tax liability. The generation of tax law facts can generally be divided into tax law events and tax law acts. The difference between the two lies in whether there is a human will factor. The former does not contain human will, such as the introduction of new taxes, while the latter takes human will as an element, such as selling goods, transferring real estate, obtaining taxable income, etc.
2、 Change of tax legal relationship
The change of tax legal relationship refers to the change of the subject, content and object of tax legal relationship due to the occurrence of a legal fact. The main reasons for the change are the change of the taxpayer's own organizational status, the change of the taxpayer's business or property, the revision or adjustment of the tax law, etc.
3、 Extinction of tax legal relationship
The extinction of tax legal relationship refers to the termination of this legal relationship, that is, the termination of the rights and obligations between tax subjects.