Research On Tax Trustworthiness

In 2001, the CCCPC printed the document the Outline of Citizen Morals developments enforcement, and established basic morals like " loving motherland obeying the law, understanding rules, trustworthiness, solidify friendly, industry and thrift self-renewal, respect-work dedication". The trustworthiness is one of the important contents in citizen morals. Trustworthiness in tax collecting and paying is the request of enforcing the basic morals regulation, It is also the vivid representation of loving motherland and obeying the law, The trustworthiness in tax paying and collecting will help person or company to win social extensive respect. The tax publicity topic of the 2002 is" the trustworthiness in tax paying benefits both country and people", the tax publicity topic of the 2003 is" tax paying in trustworthiness and legally, setting up the middle-class family in the whole society ", Both the two years' publicity topics of tax are relate to trustworthiness, Construct the trustworthiness in tax field on the basis of the relation of the tax and trustworthiness, Besides, it also analyze some relevant theories to support the idea.Chapter 1 introduces the tax trustworthiness generally. Currently, trustworthiness is fashionable in the social economic circles in our country. The trustworthiness is honest, keeping promise. But, up to the present, the define toward tax trustworthiness content have no accurate treatise and the general knowledge about tax trustworthiness is still confine to the respect of tax paying, The relationship between tax trustworthiness and administrate tax legally is still unclear and controversial. Therefore, this paper defines the tax trustworthiness firstly. Pointing out, that the tax trustworthiness can be taken into the citizen morals system, the trustworthiness in tax collecting and paying is to implement the request of the citizen basic morals partly; And, the tax trustworthiness at least includes tax paying and collecting with trustworthiness, not only request the taxpayer pay tax with trustworthiness, but also request the tax collector to collect tax with paying tax and collecting tax with trustworthiness. They influence each other and constitute the tax trustworthiness. Concerning the relation of the administrate tax legally and the tax trustworthiness, firstly, the request of the tax trustworthiness is higher than the request of administrate tax legally, and, administrate tax legally is a premise to enforce the tax trustworthiness, in accordance with guarantee, the tax trustworthiness isthe foundation of the administrate tax legally, both are the inevitable request of the market economy, both are the request of nation and society putting forward to tax work, although requisite differently, they are coincide on the target, repairing with each other on the contents. Moreover, the tax trustworthiness has the important realistic meaning, The tax trustworthiness benefits to organizes in the government public finance income and to adjust to the macro economics, can lower the synthesize tax rate on a certain degree, Tax paying trustworthiness is the most competition ability of prestige that business enterprise has, it is beneficial to has a foothold in international market for the business enterprise .Tax collecting trustworthiness benefits the business enterprise to compete fairly.Chapter 2 is the theories analysis part. First, in this part, our daily life is used as the fuse to study how to enforce the basic premise of the tax trustworthiness: one is to establish a kind of mechanism which tax paying trustworthiness has relation with individual benefits, business enterprise governor has relation with reputation of the business enterprise tax paying, tax collecting with trustworthiness has relation with the tax official individual benefits; Two is a valid information deliver means, whole society can easily find out who is not reputation, letting tax untrustworthiness behavior exposed to the public, letting tax collector and people clarity who pays tax untrustworthiness, letting t...