Social Ethical Basis Of China's Tax Development

The tax revenue drained not only in on is objective corroded the national financial foundation, moreover destroyed the market economy fair competition order, has violated other market economy main bodies fair competition power; This kind evaded taxes profits subjectively also in on stimulates the illegal main body to seek the non- right benefit the psychology, has injured other market economy main bodies tax payment enthusiasm, moreover was extremely easy to induce other taxpayers' imitation behaviors, the harm socialism spiritual civilization and the moral prevailing custom construction。Constrained by legal method function limited, as well as in taxation main body taxation ability objective limited, the traditional tax revenue collection pattern although did its best, still has not been able fundamentally to cease the tax revenue to drain the phenomenon; "Underground economy" the objective existence, electronic commerce arising at the historic moment, causes the traditional tax revenue to draft the natrium idea to expose the urgent need innovation the necessity. But drains the phenomenon regarding the tax revenue the control, sums up to tie the peduncle nothing more than from exterior behavior and the innermost feelings knew two aspects carry on the regulation to the tax payment main body. The law only can control the behavior, only energy "takes stopgap measures" but cannot "effect a permanent cure", has not displayed in the behavior, does not have the reality the materiality performance way or not in the situation which discovered, the law can be at a loss. By now, the moral restraint or the drive became the way which one kind was allowed to discuss. The Chinese tax affairs develop the moral foundation remoulds the necessity namely lies in this。Is in under the traditional morals centralization thought influence the traditional tax revenue collection pattern, although has maintained the national financial tax revenue function, but or avoids regarding the personal interest neglect, while creates between the political country and the residential society relates anxious, also own explanation pattern advanced in the modern society which individual right consciousness awakened the morass. But west developed capitalist country in front modern society religious ethics consciousness to tax revenue relations explanation pattern, also has experienced and under our country morals centralization thought influence is similar, even the same development course; But for several hundred years, the market economy full growth and the contractual relationship widely work out, also causes its residential society to appear by the independence posture in front of the political country, individual right consciousness generally awakened in the tax revenue relations explanation gradually strives for the status for oneself which should have, simultaneously, contract spirit growth for modern society in "political contract" fulfilled...