On Legal System Of Remitting Taxation In China

With the development of social, political and economic life standard, tax law has changed the idée that tax income indemnity is the only purpose. The legal protection scale has covered the promotion of society, economy and culture as well as environmental protection. In order to realize these non-income purposes and encourage, guide and support these fields with taxation, we should carry out the difference treatment in the existing general taxation and this difference embodies in legal system of remitting taxation.Legal system of remitting taxation is a controversial issue in tax law in China. Remitting taxation and the abuse of righ(tpower and benefit)have great menace to the rigidity of tax law. The key in solving this problem lies in perfecting legal system of remitting taxation in China. However, it is still a primary stage to discuss remitting taxation from the point of law. The right for remitting taxation, the legal relationship in remitting taxation as well as its justification and legality needs to be defined. This thesis discusses these issues from the above aspects.This thesis is divided into 3 parts:The first part is the definition of the basic issues of remitting taxation, discussing remitting taxation, right of remitting taxation as well as legal relationship of remitting taxation.Firstly, the author gives the delimitation of remitting taxation, including definition, character as well as scale. Generally speaking, remitting taxation is regarded as one aspect of tax collection and management system or one component of taxation elements. As a matter of fact, science of tax law, cameralistics as well as taxation science has different definitions of remitting taxation. No matter from which aspect, politics, economy and social development are the starting point of remitting taxation, which is a measure carried out for ensuring the profit through reducing and remitting taxation duty. Viewing from the form, remitting taxation is legal remitting of taxation debt. Viewing from the character, remitting taxation is financial expenditure. A nation unites the collection of tax and use of tax through remitting taxation, which is the measure to ensure taxpayer and national profit.Secondly, the author gives the delimitation of right of remitting taxation. Using the statement of tax right in tax law as reference, remitting taxation right is divided into remitting taxation right and remitting taxation power. National remitting taxation power is embodied in legislative right as well as law enforcement right; remitting taxation right of the citizens is the right of agreement of remitting taxation enjoyed by all the citizens as a whole. Right of remitting taxation is enjoyed by subjects admitted and proved by the tax law. There are two types of right including national remitting taxation right and remitting taxation right for people. National remitting taxation right is to remit the profit produced by taxation debt since the country intends to realize the social and economic purpose by remitting taxation. Remitting taxation right of the taxpayers means that according to the regulation of national law as well as the administrative regulations and based on the form and procedure, the taxpayer applies for remitting taxation from authority governing taxation and enjoys the profit and right brought by remitting taxation after being approved. It is the incarnation as well as the derivation of remitting taxation right, which is the right of reducing the taxation duty enjoyed by the taxpayer. In addition, it is an important means of protecting himself for taxpayer and need for conditioning the national right.Thirdly, the author gives the delimitation of the legal relationship of remitting taxation. It is a kind of social relationship with the content of remitting right and obligation and it takes place among legal relationship subject of remitting taxation in remitting taxation activity produced through the adjustment of tax law. The subjects of legal relationship of taxation are nation, tax collecting authority as well as taxpayer; the object is the profit of tax; the content involves the act of the subject in the legal relationship as well as the relevant legal responsibility. The legal relationship of remitting taxation will step into the state of production, change or deletion according to the specific fact. For instance, the request of the tax collecting authority and the taxpayer will turn the remitting taxation right from static state dynamic state; if the taxpayer or the tax collecting authority does use its right and obligation properly, the relationship will be changed or even deleted.In second part, the author illustrates the justification as well as legitimacy of legal system of remitting taxation. National collection of tax is the conveyance of the property right of the taxpayer and remitting taxation is the conveyance of the tax profit of the nation. They have their own justification and legitimacy. Justification of remitting taxation does well to living right of taxpayer, to solving the contradict between the general case and specific case in the principle of being fair and to restricting the right of remitting taxation. Justification is determined by the fact that remitting system must be set up on the basis of democracy and the division of profit must be reasonable and legal or it will result in serious consequence. Setting up remitting taxation system is the need for ensuring living right and basic property right of the taxpayer. On this basis, the nation has to collect the tax on the part that is unnecessary for living. The law does not allow the nation to be the person setting fire on one hand and on the other, it is the firefighter; on one hand, it collects the tax on the necessary part for living and on the other, it helps the disabled by means of social welfare. Therefore, the nation must collect and give in a rational way in which the nation collects the taxation or remits taxation on the basis of ensuring living right of citizen as well of respecting the dignity of the human beings. Remitting taxation system is the mechanism of solving the contradiction between the general case and specific case. Difference faced by tax law challenges the universality and fairness. Alternation system of tax law provides more rational reference for remitting taxation system. In addition, tax law is a kind of infringing law. Public law right needs to be restricted and limited.Legitimacy of legal system remitting taxation lies in legal taxation doctrine. In the form, legal taxation doctrine demands that taxation should be in form of law and creation of regulations of tax law must involve the taxpayers and the content must protect and respect the lawful interests and rights of the taxpayers. Based on this, legal system of remitting taxation carries out the demand of legal taxation doctrine, that is, remitting taxation must be set up on the basis of legal legislation, legal enforcement of law, legal remitting right of taxpayer as well as legal relief of right.In the third part, the author analyzes the problems existing in the legal system of remitting taxation in China and proposes some advice. Its basic problem is that it does not strictly carry out the demand of legal taxation doctrine. It is mainly embodied in the irrationality of the layout of legislation right of remitting taxation and there are too many authorized legislations; the duty of subjects enforcing the law of remitting taxation is not clear and supervision mechanism is not perfect; there is lack of protection for the right of the taxpayer to remit the taxation. Referring to the above problems and regulations of remitting taxation in the practice of tax law in China, the author gives the following three suggestions: reasonably disposing the legislation right of remitting taxation in the principle of legal taxation doctrine, regulating right for enforcing the law for remitting taxation and perfecting realization mechanism of taxpayer right.