| The research on the credit of tax of tax law is made because: First, at the macro level, the rights and obligations between taxpayers and tax payees are very asymmetric. The rights of taxpayers are so little that they are always in the position of submission and not respected by others. Second, at the level of rights, the power of tax payees to judge freely is too large and taxpayers' trust to tax payees reduces, which lead to the reduction of the credit of tax between the two sides. Third, at the level of benefits, free and compulsory possession of the nation to partial rights and interests of taxpayers is over emphasized, which leads to the strong aversion and revolting of taxpayers. They evade taxes, deceive tax payees and refuse to pay tax, which is illegal. They have no tax credit. Contract and contract spirit are originated from the contract relations and its internal rules derived from market economy. They are a kind of democratic spirit of equality, freedom, sincerity and human rights which is based on the general requirements of relations of exchanges of commodities. Contract and its internal contract spirit, are not only the reflection of the essential requirement of modern market economy, but also the indispensable sole of modern countries which are governed by law. Its pursuit of equality, freedom and sincerity can exactly make up the insufficiency which is caused by the overemphasis of traditional theory of tax law study on its nature of compulsion and obligation. The credit of tax can change the situation in traditional tax law study that taxpayers andtax payees are opposite, and harmonize them. We have no reason not to make reference to and draw lessons from public wants theory and exchange theory which are based on the theory of contract and contract spirit. We should take contract spirit as the core and pivot point and point out the theory of tax credit to rethink profoundly, revise and enrich the theory of tax law in our country. |
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