Research On Construction Of Taxation Mechanism Of Honesty And Credit In China

In September of 2004,《the decision of the Central Committee of the Communist Party of China strengthening construction of the Party's ruling ability》was passed at the Fourth Plenum of the 16th CPC Central Committee, which proposed to"build a harmonious socialist society"explicitly for the first time. The harmonious society that was proposed in the《decision》features"democracy and the rule of law, equity and justice, honesty and fraternity, vigor and vitality, stability and order, harmony between man and nature". The"honesty and fraternity"refers to mutual aid and trust among the whole society, equality and fraternity and friendly livelihood between all the people. As one of the most effective adjustment levers, Tax can adjust society-benefit relations and promote social progress and prosperity. Therefore, to construct a harmonious society requests establishing harmonious tax relations inevitably. And the construction of taxation mechanism of honesty and credit can realize organic integration of honesty and credit mechanism and the harmonious tax relations.However, the current taxation mechanism of honesty and credit still has much insufficiency in practice and theory, which has affected the construction of harmonious taxation and further blocked the construction of the harmonious society. They can be shown as follows: the taxation honesty and credit is only limited in the domain of tax honesty and credit of payment; the tax honesty and credit will run badly if the tax credit is considered equally with tax honesty; there lacks a standard taxation mechanism of honesty and credit, etc. Through pondering these questions, this paper summarizes on the related documents about the existed research on honesty and credit, formally limits the domain of tax honesty and credit, scientifically defines the concept and functions of taxation mechanism of honesty and credit, and deeply explains the reasons for lack of taxation mechanism of honesty and credit. On the basis of combining international taxation management model of honesty and credit, it proposes the frame and practical measures to build the taxation mechanism of honesty and credit accordingly.The paper takes the building of taxation mechanism of honesty and credit as research object. It has been divided into seven parts, including the introductory remarks (the first chapter) and the main text (in the following six chapters) .The concrete logical organization is as follows:The first chapter is the introductory remarks, which mainly elaborates the study background, summarizes domestic and international studies on taxation mechanism of honesty and credit, introduces the research technique and logical structure of this paper, and shows the innovation and the insufficiency of the text.The second chapter is the outline on taxation mechanism of honesty and credit. The main content includes: firstly, it clearly defines the concept of tax honesty and credit, and further introduces the machine-made category and limits the connotation and constitution of taxation mechanism of honesty and credit; secondly, it analyzes the function of taxation mechanism of honesty and credit; finally, it discusses the subject of tax honesty and credit, his honesty and credit norms and the mutual restriction relations among various subjects.The third chapter reexamines the present situation and flaw reasons of taxation mechanism of honesty and credit in our country. Firstly, it deeply analyzes the present situation of our taxation mechanism of honesty and credit; Secondly, with the parts in the introductory remarks which are related to flaw reasons of taxation mechanism of honesty and credit, the author points out that unbalanced distribution of power,responsibility,benefits among various subjects, impropriety induced by tax supply system (policy), the influence of historical tradition and system transition, etc, are the deep flaw reasons of our taxation mechanism of honesty and credit.The fourth chapter is about the necessity and restriction factors for the building of taxation mechanism of honesty and credit. The main content includes: it proves the necessity of constructing the taxation mechanism of honesty and credit from the following three aspects: the requests of tax revenue essence, the internal requests of market economy development, and the external requests of expansion of social capital theory on the tax. Upon this, the author then analyzes the restricting factors of constructing taxation mechanism of honesty and credit, which mainly include the fair degrees of tax environment, the construction progress on tax payment appraisal system, the degrees of tax planning strength, the perfect degrees of social honesty and credit system, and the property system is standard or not, etc.The fifth chapter talks about learning from the overseas experience on taxation mechanism of honesty and credit. It introduces the management pattern of American government or Central bank, that of British government or Enterprises, and that of Japanese government or Franchise separately. On this basis, it summarizes the experience that we should learn from them to build our taxation mechanism of honesty and credit, which includes: mature social law of credit, sound social credit system, scientific intermediary management mechanism of tax and diversification of the forms of propaganda and education of tax.The sixth chapter is the construction of taxation mechanism of honesty and credit in our country (Part 1). It mainly includes: restructuring of the relation of responsibility, authority and benefits among various subjects; functional position of government in constructing tax honesty and credit; adjustment and optimization of fiscal and tax policy and system. It discusses the practices to build the taxation mechanism of honesty and credit from the above three aspects.The seventh chapter is the construction of taxation mechanism of honesty and credit in our country (Part 2). It mainly talks about: the theory foundation of constructing the taxation mechanism of honesty and credit; theory of drive and deterrent; the role form of taxation mechanism of honesty and credit, which can be official or unofficial system; the path to achieve taxation mechanism of honesty and credit. By the theory of drive and deterrent and the coupling of official or unofficial system, the author proposes the complete frame of taxation mechanism of honesty and credit, which includes the propaganda on educational mechanism, realization mechanism, insurance mechanism as well as circular operating mechanism.The paper absorbs and borrows the current research results of domestic and international academia. From theory to practice, it forms some innovative points according to the condition of China. These can be mainly manifested in the following aspects:Viewpoint One: it expands the connotation of tax honesty and credit. At present, some believe that tax credit equals tax honesty and credit, considering tax credit equivalent to fiscal credit,bank credit and other kinds of credits; some think that tax credit of payment equals tax honesty and credit, which lessens the scope of tax honesty and credit; others define the connotation of tax honesty and credit, but narrowly think that tax honesty and credit subjects are composed of taxpayers,taxation people and tax-users.Against the above three points, this paper points out that tax honesty and credit is a kind of practical tax activities, in which the government participates in a series of economic activities of partial social products or national income assignment and the redistribution, and various subjects act to conform to the social norms based on the innermost feelings, self-restraint and responsibility with the objective of achieving the proper balance among various subjects. It contains two aspects: subjective and objective of tax honesty and credit. The subjects of tax honesty and credit are composed of four parts: taxpayers and their associated people,taxation people and their associated people,tax-users and their associated people and tax intermediaries and their associated people.Viewpoint two: it reexamines the flaw reasons of taxation mechanism of honesty and credit in our country. When analyzing the flaw reasons of taxation mechanism of honesty and credit, the current research results find reasons mainly from subjects themselves, which inevitably"treat headache when head pains and treat foot ache when foot pains"without systematic and deep analysis. The author believes that the reasons can also be found from the aspects, such as the relation among subjects and system root and so on. Therefore, this paper reexamines the deep flaw reasons of taxation mechanism of honesty and credit in our country from three aspects: unbalanced distribution of power,responsibility,benefits among various subjects, supply impropriety induced by tax-related system (policy) and system transition. From the aspect of system supply, it points out that insufficient supply of present tax-related system,surplus supply of related system,injustice of system arrangement and unbalance of internal and external system are the main reasons for lack of tax honesty and credit.Viewpoint three: it studies taxation mechanism of honesty and credit from the aspects of management science and law, whose perspective is quite novel. It takes the drive theory of management and deterrent theory of legal science as theory foundation, official or unofficial system as existence form of taxation mechanism of honesty and credit and constructively builds the theory frame of taxation mechanism of honesty and credit, which specifically includes: the propaganda mechanism, realization mechanism, appraisal mechanism, insurance mechanism, external conditions of circulating operation and so on.Viewpoint four: it remolds the relation of responsibility, authority and benefits among tax honesty and credit subjects. The present distribution of responsibility, authority and benefits among tax honesty and credit subjects is unbalanced, which restricts the construction of our taxation mechanism of honesty and credit severely. This paper realizes the restricting relation balance among the taxpayers and their related people,the taxation people and their related people,the tax-users and their related people, and the tax intermediaries and their related people by rebuilding the relation of responsibility, authority and benefits among tax honesty and credit subjects and adjusting the flow direction of"honesty and credit supervisory authority".The deficiency of this article can be mainly manifested in the following aspects:1. The breadth and depth of the proof are insufficient. The construction of taxation mechanism of honesty and credit is a systemic project, which involves extensive content. In addition of my limitations of theory accomplishment,knowledge structure,experience,acquisition of information,research technique, the content of this paper still needs developing, and the breadth and depth of proof should be further enhanced.2. The empirical analysis is insufficient too. At present, the construction of taxation mechanism of honesty and credit in our country is just at the exploratory stage, there are certain differences in economy development, system construction, implement condition around China. In addition of the fact that lack of my time,energy,information and unable to investigate and study all over the country, so the pertinence and the applicability of the proposed construction countermeasure of taxation mechanism of honesty and credit will be influenced unavoidably.3. Individual data is inconsistent, because the study aspects and results of various scholars are different and I am unable to conduct these tests at present.In view of these, the paper has many flaws, so it is respectful to the criticism and advices from experts and colleagues, which will in turn indicate the direction in the improvement and study of the author in the future.