Study On Tax Honesty Of China

Credit deficiency has become a fetter on the market economy development in China, with the tax sphere no exception. This dissertation begins with the definition of tax honesty theory, and then reveals that the establishment and perfection of tax honesty system in market economy is of momentous significance in optimizing economic environment, standardizing tax activities, realizing tax policy goal, reducing tax collection and administration cost and raising government fiscal expenditure benefit. In our country, as a result of modern taxation idea and tax honesty consciousness being deficient, rights, obligations and information of tax collectors and payers being asymmetric, tax law system, good faith system, tax system and tax collection and administration system being imperfect, we have many insufficiencies and problems in the construction and implementation of tax payment, tax imposition, tax application and tax intermediary credit, which have hindered the building of harmonious taxation and the healthy development of market economy. Our country's tax honesty system urgently needs perfection. This dissertation, utilizing theory and reality combination method, comparison method, literature research method, and economics principles such as game theory, rent seeking theory and asymmetric information theory, analyses the problems existing in the construction of tax honesty system in our country. It also ponders over the tax honesty system from different angles, introduces and summarizes the successful experiences of some countries and areas such as US, Japan, Germany and Italy in tax honesty system construction. Using these experiences for reference and keeping in mind the problems existing in the construction of tax honesty system in our country, this dissertation puts forward that we should advance our tax honesty system from four aspects: tax payment, tax imposition, tax application and tax intermediary credit. The building of tax imposition credit can be improved by means of upgrading tax legislation, founding effective tax collection and administration mode, setting up tax collectors' credit rating in law enforcement, strengthening the education of the people who enforce tax law and promoting tax informationisation; the building of tax payment credit can be improved by means of renewing idea, perfecting related legal regime, safeguarding taxpayers' legitimate rights and interests, boosting the building-up of related credit idea and system, and augmenting tax collection and administration; the building of tax application credit can be improved by means of enhancing budget presentation and execution, heightening tax payers' supervision over financial expenditure; the building of credit intermediary service can be improved by means of consolidating exterior supervision over tax intermediaries and tax intermediaries' interior autonomy. In summary, this dissertation lays stress on practical affairs pertaining to taxation, investigates tax honesty problems, combines theory and practice, part and whole, studies tax honesty problems from multiple perspectives, and raises policy suggestions on heightening tax honesty level in our country.