Abstract: | The tax obligation system is the basic concept of General Provisions of Tax Law and the core category of the construction of modern tax debt law. The main content of the tax obligation system includes tax obligation, withholding obligation and the second tax obligation, the attached obligation related to tax obligation and the related procedural obligation of documentation. From the perspective of procedure, the occurrence, fulfillment, alteration and elimination of tax obligation all follow the clear provisions of tax procedure law, and there are differences due to different tax categories. In addition to the statutory explicit tax obligations, there are also specific circumstances in the tax law such as analogy application and approved collection, overpayment of tax and double taxation, as well as tax interest and late payment penalty, which need to be interpreted and dealt with in accordance with the principle of nature of transaction, clarity of elements and appropriate differentiation of burden. Our country should set up a taxpayer centered tax obligation system in the framework of the General Provisions of Tax Law, and classify it in a concrete tax system, so as to make the tax obligation system harmonized and applicable in the general law, substantive law and procedural law. |