Tax Paying Service In The Perspective Of The Rule Of Law In Taxation

Since tax paying service has been introduced into China, it has been carried out for more than ten years but can not develop normally all along. What's worse, there even isn't an explicit legal positioning for it. In the author's opinion, the reason lies in the influences of isolationism and instrumentalism in the transplantation of laws, in the neglect of the research of the spirit of law in the introduced system and in the lack of support of the concept which the growth of the system requires.In the first chapter, through reviewing the collection and management reform, the point that tax paying service in China is a forced choice of tax authority under the tremendous pressure of tax collection and management and it is the product of structure rather than evolution is revealed .Due to the deficiency of the basis of theoretical building which is the principle of tax paying service and under the inertance of right consciousness, tax paying service is actually used as a manipulator tool. The system which brims with democracy and right consciousness is actually operated under the control of the authority. All the above are the fundamental reasons why tax paying service is out of vitality and full of chaos in China.In the second chapter, the rationale of tax paying service is introduced. The legal status's equality between the state and its national contained in Social Contract Theory is the logical starting point; the Sollen of value that the exertion of power is converted into offering service by tax authority is proved by the Taxpayer's Right-based Theory and the Governmental Agency Theory from the angle of taxpayer and from the angle of tax authority separately; Theory of the Relations Between Revenue and Debt's equilibrium to the rights and obligations of the subject of taxpayer and tax authority is the reason why tax paying service is chosen. The boundary of tax paying service and the exertion of power is cleared up by the Theory of Revenue Compliance; the New Concept of Administration which breaks the monopoly of public service with its concept of open talk provides further theoretical support for tax paying service.In the third chapter, in the revelation of the spirit of law contained in tax paying service, the assumption of constructing the tax paying service system which accords with the rule of law in China is proposed by the author. On the issue of making room for the tax paying service, the tax authority should downplay the awareness of power, accept the theory of relations between revenues and debts willingly and profoundly understand the theory of compliance of tax paying. What's more, the authority should abandon the egoistic position of power and regard the legal status's equality between taxpayers and collectors as its emancipation. On the issue of establishing the fundamental position of tax paying service, we should realize that the declaration system of taxpayer is a rational shunt and realistic choice made by the tax authority when the complicated problems can not be solved by the authority pattern and then they get out of the dilemma industriously through the redistribution of the rights and obligations of revenue, tax paying service which corresponds with it is also under consideration as the fundamental system. On the issue of resolving the scant demand for consumption of tax paying service, the point that it is the investor rather the company that concludes the tax contract with the state, which proposed in the Social Contract Theory, can be adopted and the investor's responsibility should be strengthened. On the issue of the division of domain between tax paying service and the exertion of power, the public service with characteristic of state power, which focuses on tax check, maintains the tax paying order and punishes the malicious disobeyer should be provided by the tax authority, then the general non-executive tax paying service is delivered to societal forces;In order to define the boundary of tax paying service, the assessable quality of tax paying should be properly understood. On the issue of the positioning of tax authority, taxpayer and public intermediary agency, the regulation that if the taxpayer's declaration form is signed by the intermediary organization but questioned by the tax authority, then the intermediary organization bears the responsibility of compensation to the signed taxpayer can be adopted. Thereby, the declaration quality can be ensured and the subject position of taxpayer can be respected. On the issue of the relevant subject and the service approach of tax paying service, two civil organizations which are outside the tax authority should be developed emphatically. One of them is public intermediary agency, and the other is taxpayer association.