The Application Of The Good Faith Principle In Tax Law

For many years, "tax honesty" is chosen as the theme of national tax's publicity, but the practice revealed that our country tax revenue domain's good faith flaw has not had the distinct improvement. So, can the principle of good faith be applied in tax law to adjust legal relationship in the tax revenue and guide tax authorities and taxpayers exercise the right and fulfill the obligation well, this becomes a problem. In light of this, this article has carried on the preliminary research in the related content.The first chapter analyses the connotations of good faith principle and indicates the core of its connotations is fair, the extension is uncertain. Then, by means of combination theoretical argument and the practical application, this article analyses how the principle of good faith is expanded into public law. Tax law is an important part of economic law which is a product of the integration of public and private law. Tax law not only with the "public law" character, but also has a strong "private" color, so the principle of good faith naturally can be applied. The second chapter introduces the principle of good faith in tax law from the practical needs and theoretical support. The reality is that tax authorities'lack of credibility and no related laws and regulations exists in this field. The theory support focus on the followings: the tax debt theory, the nature of the tax law, the spirit of the contract, the principle of equality.The third chapter discusses the location of the principle of good faith in the tax law. First, the relationship between the principle of good faith and the principle of tax legality has been discussed. Point out the relationship is not conflict necessarily but can be mutual complement. Second, the distinction between the principle of good faith and honesty tax has been discussed. That the taxpayer does not necessarily apply to acts of tax evasion in good faith, but the principle of good faith in tax law still need to be applied for taxpayers.The forth chapter analyses the application of the principle of good faith in tax law. Point out the demands for tax authorities and tax payers if the principle of god faith can be applied in tax law. Then study the principle of good faith in the judicial practice with a typical case.To sum up, as our country becomes tax revenue country day by day and the tax become more and more important, tax disputes arise continuously, the tax legislation can not keep pace with the needs of the times. With the spirit of carrying out the substantive principle of rule of law, it is necessary and important to affirm the application of principle of good faith in the tax law. Using this principle, we can give an impetus to the development of the legal state, balance the public interest and private interest, coordinate the relationship between the state and the taxpayers, and realize the tax justice in the end.