Obligation And Fair

The social fact remains that taxpayers are affected by their sense of social fair more and more in their tax activities, supporting power to tax policies and so on.The article based on fair theory analyses the effective causes of citizen's tax activities deeply, claiming that the sense of social fair affected the citizen's activities consciously during their activities of paying tax, especially in the sense of fair process and distribution. It constructs a new frame to balance the citizen's sense of social fair and improve citizen's activity of paying tax by law which supports policy consultation and suggestion for the Party and government to complete fair system and reform tax policy.This research is based on the following five research suppositions: 1.In the tax area, the people's strongest unfair feeling is opportunity unfair;2. In our country, the citizen is lack of the base awareness of paying tax;3. The sense of social fair affected the citizen's activities consciously. The stronger sense of social unfair the tax activity more negatively;4. When the citizen has undertaken the obligation of paying tax but can't realize the right, their sense of social fair will be weakened and then they will do negative tax activities;5. The currant tax law has become unsuitable for the development economy and society. The individual income tax must be adjusted and increase its cutoff point to 1500yuan.The research result shows that in the tax field people feel the most unfair is not only the unfair opportunity but also including the unfair process and result. The citizens in our country have had the base awareness of paying tax. The sense of social fair affects the citizen's tax activities that the unfair sense of right, opportunity, process and result will lead the increasing of negative tax activity.And the unfair sense of process and result has deeper effect than the unfair sense of right. The realization of basic right will affect the citizen's adjustment on the sense of social fair;affect their thought and activity of paying tax. When the rights can't be realized, it will cut off people's sense of social fair and lead negative tax activity;when the rights are realized, it will cut off people's unfair sense, raise people's sense of social fair, and then reduce negative tax activity and increase active tax activity. The reform of tax law in our country this year reached the goal of people's seeking in result fair, which is advantage to raise people's sense of result fair. During the period of social transformation and system transition of economy and policy, people has the unsafe feeling and the mentality of eagle to get the country and social protect.It thinks that the improvement of active tax activity needs to balance the citizen's sense of social fair. Its suggestions as follow: 1. Building a scientific and reasonable modern social fair view and leading citizen's social activity correctly;2. Increasing the input of public career to balance the citizen's sense of right fair;3. Paying more attention to social compensation principal to balance the citizen's sense of opportunity fair;4. Making the use of tax more open and clear to balance the citizen's sense of process fair;5. Completing currant tax system to balance the citizen's sense of result fair.