Research On Assessment Of Tax-paying Credit

In the modern economy system , repaying and paying interest is characteristic of production and development of credit . Concretely speaking , the owner of commodity or money demises its ownership to user and stipulates some time during which the user must repay .The action of debit-and -credit exists and happens based on co-profit and sincerity each other.Market economy is in effect credit economy , which demands both dealing parties may abide by previous contract clauses honestly and thus ensure that next deal lasts , otherwise, the deal will stop or last for a short time. Accordingly , good faith in dealing can effectively decrease exchange cost, making it possible for both parties to get more benefit.On the basis of four kinds of essential credit (business credit , bank's credit , consumption credit, state credit) and with market economy developing , tax credit and tax-paying credit growingly came into being. Good or bad condition of tax-paying credit directly or indirectly depends on the other social credit's condition. According to modern contract theory , tax is a kind of contract relation between state and tax-payer which relies on state power. From law's point of view , every citizen has duty to pay tax according to state laws, however , from modern market economy's point of view , tax embodies a kind of contract relation. Contract relation demands that both dealing parties must be honest ,that is to say : Tax-payers must pay tax honestly according to state laws , on the other hand , tax-collectors must collect tax honestly and public departments must use tax honestly. If we look on tax-payer and tax-collector as dealing parties and if one can observe to contract clauses but the other violate , the deal does not last for a long time ,which will give rise to the loss of social net welfare. The problem to see from the surface is that the society always demands that tax-payers may pay tax honestly , in fact , the problem of honesty consists in tax-collectors because they have state power in hand. If tax-payers violate tax laws , they will be punished according to state laws concerned . However , in China many tax-collectors violate laws concerned and escape being punished. To avoid tax-payers'escaping duty of tax-paying , tax-collecting departments have the right to formulate a series of laws and regulations that demand tax-payers may pay tax honestly. However , all laws and regulations can not improve the degree of honesty because it belongs to moral category not to legal one. Therefore, tax-paying honestly depends on inherent restriction of tax-payer. After tax-collecting departments collect tax honestly and public departments use tax honestly , the state has enough right and reason to demand that citizens may pay tax honestly . Our country is a socialist one ,which demands"tax from the people and tax for the people". In character, state benefit is consistent to tax-payers', which provides a kind of institutional safeguard for good development of tax credit and tax-paying credit. However , socialist market economy derives from long-term planned economy system, under which all economic resources are allocated according to state plan .Therefore , credit plays little part in resource allocation. There is not any kind of business credit, not less tax-paying credit.State collects tax and tax-payers pay tax and thus both sides establish a kind of credit relation. In effect , tax paid by tax-payers is a kind of price in which tax-payers buy public goods or service .However , the tax credit relation between government and tax-payers differs from other social credit relation because tax-collecting depends on state power. Tax-payers pay tax to state and state uses collected tax to provide public goods or services to tax-payers. Thereby , there exists two kinds of credit promise: one is that tax-payers must pay tax honestly according to state laws , the other is that state must provide honestly public goods or services to tax-payers. At the same time , Once the relation of compulsory contract between government and tax-payers is established, it is possible that two kinds of reverse choice come into being .One is that tax-payers do not pay tax honestly for their own benefit ; the other is that the government does not provide better public goods or services to tax-payers. Therefore , it is necessary to devise a kind of system to effectively avoid reverse choice .As far as tax-payers are concerned , there should be incentive elements in state tax system to encourage tax-payers to pay tax honestly; on the other hand, the government should construct a kind of scientific , objective and fair system of assessment of tax-paying credit to avoid tax-fraud in advance. As far as tax-collectors are concerned , tax-collecting departments must collect tax in term of state laws concerned and public departments must use tax honestly and improve efficiency of using tax ; on the other hand , if public departments violate state laws concerned , their leaders must shoulder responsibilities concerned.Based on the above-mentioned theory , the paper begins with weaker condition of tax-paying credit in China and closely introduces the basic meaning of tax-paying credit and then from five angles ( the original meaning of credit , the development of credit form, the demand of market economy development , the legal relation of tax and the cultural degree of social development )strengthens inherent meaning of tax-paying credit; The second chapter introduces basic meaning, basic character , basic form and basic function of assessment of tax-paying credit. Emphases of the second chapter are paid on effect of assessment of tax-paying credit on tax administration of China; The third chapter chiefly introduces international experience of assessment of tax-paying credit .These countries chiefly include America , Japan and France, German. Emphases are paid on how to make use of international experiences for construction of Chinese assessment of tax-paying credit system; The fourth chapter chiefly introduces how to establish Chinese assessment of tax-paying credit system. Because tax-paying credit belongs to an indispensable part of whole social credit system, whether good or bad condition of Chinese assessment of tax-paying credit system to great degree depends on the other social credit condition .Therefore , the establishment and benign running of Chinese assessment of tax-paying credit system must be armed with other credit reform measures.