On Current Tax Idea Of China--Establishment Of Idea On Credit And Debt Of Tax

It is very difficult to reform any system without the basis of relative concepts and consciousness. Tax law concept plays a key role in the process of rule of law of taxation in our country and has ideological guiding significance in tax revenue legislation, tax law enforcement, administration by law, being observed by taxpayers and relationship between objects of taxation. Research on tax law concept is significant for development of tax law. Since the present concept of taxation in our country cannot meet the demand of market economy any longer, construction of a new tax law concept is imperative. This thesis studies construction of legal view of tax credit and debt, using legal view of tax credit and debt to form a new legal view of taxation. The view of tax credit and debt believes that taxation has features of credit and debt because it has the nature that it is the debt of compact, containing symmetry of rights and obligations which can also be called tax compact. The first part of the thesis is focused on the present environment of taxation in China and its origin and analyzes it. The environment of taxation in China has been confronted with challenges of two aspects for years: one is taxpayer. Taxpayers are faintly conscious of paying tax or they have no consciousness of paying tax. Tax dodging and evasion is very serious. The other is governments of all levels. Faced with the new adjusted tax revenue system and new explanation on taxation, people don't make updated reaction to it as expected because of inertial effect of the"no (definite) tax" in a long term. And disability of obligation doctrine results in problems of both sides of tax collectors and payers. So problems constantly happen in the practice of taxation. It is because of inadequate assurance of taxpayers' right. That is the deep traditional legal and cultural background, mainly reflecting the following aspects: I. legal view of "being ruled by human beings"; II. National selfish departmentalism; III. Sharp contrast between over-developed public law culture and private law culture. IV. Non lawsuit value orientation. In the present concept of taxation, we always distinguish behaviors of tax offices from those of government departments as a whole, calling the former tax collectors and the latter tax users, and respectively inspect behaviors of taxpayers, tax users and tax collectors. Indistinct definition of taxpayers, tax users and tax collector in the concept of taxation is a key factor that has blocked the process of constructing the social environment of controlling taxation by law in China for years. The second part of the thesis is focused on how to timely realize updating of tax concept, to build legal view of tax credit and debt and thereby respectively normalize behaviors of taxpayers, tax users and tax collectors. Firstly, this part explains that it is the demand of market economy to build legal view of tax credit and debt. Market economy is compact economy, but the view of tax credit and debt, taking compact as fulcrum, is able to compensate the shortcomings of the present tax administration; and then it expounds and proves the constitutional theoretical basis of building legal relations of tax credit and debt, remarks on and analyzes the current definition of taxation, believing that it doesn't define from the angle of tax law and doesn't present the characteristics of taxation of law nature. This thesis demonstrates constitutionality of taxation with social compact theory, believing that constitutional compact creates original principled legal relations of taxation which is typical of nature of equality and compensation, therefore, constitution regards the legal relations of taxation as typical credit and debt relations. Hereby, it proposes to introduce debt of civil law into tax law. Whether legal relations of taxation are able to apply to debt law system rests mainly with the factor whether inspection has identity and similarity in relative items, whether it is correspondent in legal value judgment, whether intro...