英文摘要 |
Withholding obligations of income tax refers to the statutory obligation of replacing the taxpayer by the withholding agent to perform the legal obligation to declare and pay income tax. Although thewithholding agent of income tax does not have the obligation to pay income tax, the income tax withholding obligation does not conflict with the property rights protection provisions stipulated in Article 13 of the Chinese Constitution. This view is supported by two justification grounds for constitutional review, the first reason is that the tax withholding obligation meets the criteria of the statutory principle of taxation and satisfies the requirement of formal justification. The second reason is that the tax withholding obligation meets the criteria of proportionality and satisfies the requirement of substantive justification. |