Taxpayer's Consciousness Under Constitution

Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China. Such misunderstanding is caused by current taxation system, and is a byproduct of traditional political culture. Constitution is a basic political system frame of modern country ruled by law. But in our traditional taxation structure, constitution spirit and culture were utterly ignored. Along with the establishment of market economic system, the improvement of taxation system and step path following the constitutional way in China, taxpayer is gradually aware of his right of mindset consciousness. As a result, a new cognition is achieved in regard to individual political and legal position in the country. The substantive equivalence between taxation and law has constituted a major part of modern lease taxation theory, which based largely on law governance and public fiscal concept. The author here proposes that we shall borrow the"Exchange Theory"and"Public Requirement Theory"from western countries, which based on"social lease theory", to take a look back and restructure the legal right of taxpayer in our traditional taxation theory. The author also emphasizes the impact of new taxation legal relationship on constituting the good faith of a taxpaying society. Development and rooting of modern democratic politics is relying on the cultivation of new concept and new spirit. What author is trying to clarify here about"taxpayer's consciousness"is such new concept. The author believes that the birth of"taxpayer's consciousness"reflects constitution's respect to the natural right of taxpayer, which is also the basic requirement of taxation ruled by law. This is a meaningful step to well position the relationship between country and taxpayer. This paper is trying to clarify"taxpayer's consciousness"and"taxpaying consciousness"in the view of constitution,reason the current status of the missing of"taxpayer's consciousness"and investigate the cause and intention of"taxpayer's consciousness"in constitution. This paper also discusses how to cultivate"taxpayer's consciousness"that fits on our...