Reviewing And Thinking Of Law On Taxation Idea

During a long time, the study of taxation in our country defined the tax as a kind of revenue form that attends product redistribution of society and is compulsory and free for meeting the need of the public finance by making use of the authority of government. From the angle of the practice of taxation; the theories mentioned above affect the legislation , levy, management and inspection of taxation. Although our country insists on widening the coverage of taxation law, giving the tax institutions enough authority and reinforcing punishment, there are still many problems in this field, such as, awareness of taxation is generally low; the phenomena of taxation evasion, refusing to pay tax and fraud on taxation are common; and violation of the law or administrative regulations emerges in an endless stream. These phenomena are very severe, especially in some districts.Widening our eyesight, a large amount of foreign taxation theories are translated and introduced in recent years, and the essential theories of taxation, which is built on the basis of social contract theory, draws the attention in our country. In our country, the taxation researchers thought about those theories thoroughly and summarized them, so more and more people have become to accept the new taxation idea and have had the awareness of taxation.In this article, I try to analyze and compare the native and oversea relevant theories of taxation, and study the concept, nature, characters and principle of taxation from the angle of law. In my opinion, taxation is that people transfer part oftheir property to country in order to enjoy their own rights, and at the same time, the country attains fiscal revenue. In the course of taxation, the symmetric and equal relationship of exchange has formed between the right and obligation of people and that of country. There are three characters of legal, contributory and indebted and three principles of equal, justice and proper about the idea. By trying to establish the new idea of taxation, this article will make it commonly agreed by people. In this way, the objectives of maximizing the degree of abidance, raising the awareness of ratepaying and promoting usage of legislation will be realized. Total words: 33,500...