The Study On Tax Return Defect Amendment System

Tax Return is such an action that conducted by taxpayer and return the tax amount to the Tax Agencies. It is a way of tax collection and adopted by modern tax countries.It came into being after World War II as the Principle of Tax Debt Establishment changed from Tax Agency Centralism to Taxpayer Centralism.Tax Return Defect Amendment is an important part of Tax Return, which means that in the mode of Tax Return, taxpayers can amend the errors on the return forms and assume the correct tax burden.Many foreign countries have deep theoretical research on the Tax Return Defect Amendment,and set up relatively integrated system which have detailed and specified rules.For example, Hirohisa Kitano, the Japanese leading Tax Law scholar, concluded that Tax Return Defect Amendment system is such an important system that embodies the sovereignty of taxpayers, increases tax collection efficiency and ensures the rights of taxpayers.There is also complete Tax Return Defect Amendment system in America, though American scholars do not research the significance of Tax Return system from the view of upholding the rights of taxpayer.Our tax law have confirmed the Tax Return as an important collection way after the reform of"Tax Collection and Administration Law"in 1994, but still short of detailed specification on Tax Return Defect Amendment. While domestic scholars set few interests in the Tax Return Amendment at the same time ,thus results in the blank theoretical study on this region.With the philosophy of tax administration gradually changed from"management"to"service", it is necessary to further explore the Tax Return Defect Amendment and form a complete system.For one thing, it can fullfill the blank theory and realize the integrity of Tax Return system.For another, it can guide the practical operation of Tax Return Defect Amendment and play helpful role in protecting taxpayer rights.In this paper, the main content is defining Tax Return Defect Amendment of our country, analysing its theoretical basis,and perfecting our country's such system through learning from other countries'advanced rules.The first part is to define the concept of Tax Return Defect Amendment by expounding Tax Return and flaw, also analyse its nature on the basis of Tax Return's nature , then introduce the objective reasons of its emergence.The second part is to clarify the theoretical basis of Tax Return Defect Amendment from Economic science, Law science and Tax law aspects, which provide theoretical support for the necessity and rationality of its building .The third part is to introduce the relevant Tax Return Defect Amendment system in Japan and America, and through evaluating their characteristics, analyzing their structures,provide referential experience for our country's establishment of this system.The fourth part is to analyze important issues of our country's Tax Return Defect Amendment system on the basis of forgoing theoretical analysis and foreign institutional guidance, involving subject, object ,forms, time limit and effect.The fifth part is to discuss the realistic foundation of our country's establishment of Tax Return Defect Amendment system,and provide specific suggestions, including legislation, auxiliary system, dispute resolution procedure and improvement of tax awareness .This paper's innovation is engaging specific analysis on Tax Return Defect Amendment system of our country by the reference of relative foreign countries, then providing a detailed suggestion and make up the current lack of theoretical research.