Research On The Goal Of Tax Administration In The Perspective Of Social Justice

John Rawls told us in his book A Theory of Justice that:Justice is the primary value of social system, just as truth is of ideology. Justice takes an important part in a society, which is the foundation of system design in modern society. A society must own a set of systematic rules if it wants to be on the normal operation, otherwise the whole community is in a state of disorder and all the acts between members of the society will lack institutional level support. And the most important rule system is called institution, the definition of which as to the Institutional Economics is the rules and structures and mechanisms of social organization in our interpersonal interactions. And the most basic value of its design and arrangement is the social justice, on which the system design and arrangement in modern society must be based. By extension, so do the goals and system design and arrangement in tax the administration.Tax administration generated when tax appeared. In order to guarantee the need of the state to exercise its functions, and obtain tax revenue timely and fully, and finally play the role of tax function, we should rely on the tax administration, if not, even the best tax system is hard to effectively implement. For a long time, there has been a constant search for a suitable or ideal tax administration methods, measures or systems, and at different stages or periods people practiced various types of tax administration models and systems. For quite some time, when to do research on tax administration, people were much more concentrate on the specific measures and methods of tax collection, but gave inadequate attention to the goal of tax administration. As to the tax administration goal, researchers just followed the views of senior academics that had already expressed, and only confined to economy and administration field, but seldom made further exploration and study. So, the tax system made under this goal will clearly be inconsistent with the objective reality of social, and can hardly exert the function of revenue, even contrary to the principles of social fairness and justice. Now China's economy is in a transformation stage and in the process of further improving the socialist market economy, especially after proposing the scientific development concept and the idea of building a socialist harmonious society, there is a need for us to re-comb and re-orient the goal of tax administration. This is not only beneficial to make people understand it, but also help the design and arrangements of the tax system under this goal comply with the objective laws of economic development of society, and conducive to achieving the functions of taxation, raising the level of tax administration and improving the socialist market mechanism, especialy play an extremely important role in building a socialist harmonious society. For this reason, to research the goal of tax administration and the system design in social justice perspective, both from theory and reality, is the urgent task and mission for tax researchers.To research the problem in this article is an exploration. In order to study the goal of tax administration in social justice perspective, the methods of normative analysis, empirical analysis, systems analysis and historical induction, individualism combined with holism have been used. Public goods theory, Abraham Harold Maslow's need-hierarchy theory and the social contract theory (both the new and old) are all the research support. On the basis of collecting the latest research information on this aspect at home and abroad and consulting a number of references about the subject, I had carefully studied, and made summary and conclusion. Begin from the nature of tax, I discussed the relationship among taxation, tax administration and the state, pointed out that the goal of tax administration is not the same at different times, in another words, it has different level (layer). Only to put the level analysis of the goal of tax administration on key position, can we clarify the tax administration target at all levels (layers) and get to know its prosess and direction of evolution, at last provide a basis for system design and arrangement. We divided the goal of tax administration into three levels from low to high: junior (basic), middle (time-phased), final. Correspondingly, the goal of the three levels are:the junior(basic) goal-order, the middle(time-phased) goal-fairness, the final goal-justice. Combine with the current situation of the goal of tax administration, tax system and tax administration system in China, this article analyses specificly China's current tax administration targeting deviations and the shortage of tax system and tax administration system. In this special period when we put forward the scientific concept of development, "people-centered" and to build a socialist harmonious society, how should we re-orient the current goal of tax administration of China, how should we make system design and arrangement under this goal to ensure the achievement of the justice goal of tax administration? The thesis should advocate put equal emphasis both on "Tax according to law" and "Tax according to virtue", neither can be neglected. In addition, we should also put the political, economic, social, and cultural factors into consideration.