Research On Tax Declaration System

Method of comparison, method of empirical study, method of historical analysis are used in this paper, the study on tax declaration system is taken as topic, in connection of the problems in the links of tax declaration in the law enforcement practice of tax collection and administration as well as the deficiencies about the construction of legal system of tax declaration in Management Act for Tax Collection of The People's Republic of China, Enforcement Regulations of the Management Act for Tax Collection of The People's Republic of China, setting foot from the basic theory of tax declaration, on the basis that the subject of tax declaration, tax payer in tax declaration, the rights and obligations of tax authorities, and the contents, procedures of tax declaration are systematically discussed, through that the tax declaration systems in America, Japan, Britain and other fairly typical countries are compared, analyzed, concluded and summarized, the characteristics, contents of tax declaration systems in relevant countries are analyzed, the legal system of tax declaration which accords with the practice of tax collection and administration in this country under the condition of the market economy in this country as well as under the current law environment is discussed, the imagination, bases and realistic meaning of constructing the tax declaration system which focuses on protecting the rights of tax payer, specifying the law enforcement activities of tax authorities are carried out fairly comprehensive discussions. The paper is divided into five parts, full discussion and research are made in the following aspects, such as the background and significance of thesis-choosing, the methods and content of the research, the basic theory of tax declaration, the main content of tax declaration system, the perfection of tax declaration system in this country etc..The first part is introduction, starting from the target pattern of the reform of tax collection and administration system in this country, the shortcomings of current tax declaration system in this country are pointed out initially, then the real background and significance of tax collection and administration which carries out theoretical research on tax declaration system are educed, and the methods and main content of this paper are introduced.The second part is about the basic theory of tax declaration. This part is the theoretical basis of the paper, starting with the concept of tax declaration, the descriptions of tax declaration from different scholars are summarized, then it is summarized that tax declaration is not only a key program for determining tax obligation, but also stands for taxpayers'sovereignty to determine tax obligation. Then the emphasis of this paper is put on legal nature, legal effect and legal meaning of the tax declaration. For the legal nature of tax declaration, tax declaration makes the taxation change from abstract debt to concrete debt so as to be carried out easily. In terms of the legal nature, tax declaration belongs to a kind of personal public law behavior. Besides the nature of personal public law behavior, tax declaration also has the nature of unilateral legal act of conceptual information, the legal nature of tax declaration also determines that it is certainly a kind of formal act, so the tax declaration must use the written forms, declaration form and notice, and the declaration must be made by declarers in whose own names, the declaration under the name of the third part is null and void. The legal effect of tax declaration is that the duty of declaration shall be eliminated after the taxpayer declares in accordance with the law honestly. This action of declaration is binding upon both the tax payer and government revenue collecting offices in specific procedures. On this basis, the government revenue collecting offices are not allowed to check tax payment arbitrarily. And the legal meaning of tax declaration is that tax declaration is in a complete agreement with democratic taxpaying and the principle of tax efficiency. Tax declaration helps to manage the tax in accordance with the law. Tax declaration system contributes to the legitimate interest of taxpayers.The third part is about the main content of tax declaration system, this part is the emphasis discussed in the paper. The subject of tax declaration, rights and obligations of the subject of tax declaration, rights and obligations of tax authorities in tax declaration, the procedures of tax declaration, legal liabilities of both parties involved in imposing and paying tax in tax declaration are mainly discussed, it mainly is tax payer, and it also includes the withholding agent. The rights of the subject of tax declaration are the right to choose the mode of tax declaration, the right of requiring putting the transaction of tax declaration off in accordance with the law, the right to revise tax declaration and the right to entrust tax agency. The obligations of the subject of tax declaration are the obligation of declaration in accordance with the law, the obligation to put the declaration of paying tax off in accordance with the law, the obligation of tax declaration with good faith and the obligation to report the information about the third part. Legal rights of tax authorities in tax declaration 49mainly are the right of correction and suggestion by tax authorities, and the right of handling illegal activities about declaration by tax authorities. Legal obligations of tax authorities in tax declaration are to accept tax declaration form submitted by tax payer and take formal examination of tax declaration form. The procedures of tax declaration include the contents of tax declaration form, the time limit of tax declaration, the modes of tax declaration. Legal liabilities of both parties involved in imposing and paying tax in tax declaration mainly are that the determination of tax liabilities is transferred from the particular scope of tax administrative authorities to the personal activities of public law of tax payer, which is good for reducing the probabilities of arbitrary judgments of tax administrative authorities as well as the favoritisms and irregularities committed by tax administrative authorities. Complementary responsibility and relevant right of punishment are fulfilled by tax authorities only under the situations that tax payer declares illegally and declares improperly, so that both parties involved in imposing and paying tax supervise each other on the basis of tax law.The fourth part is tax declaration systems in fairly typical countries such as America, Japan, Britain and so on are compared, analyzed, concluded and summarized in theory, characteristics and contents of tax declaration system in relevant countries are analyzed. The subject of tax declaration is the person who has the obligation of declaration,The firth part is about the perfection of the tax declaration system in this country. The evolutions, current situations and the limitations of tax declaration system in this country are analyzed in this part on the basis that the basic theory and main contents of tax declaration in above three parts are discussed, and the author's own imaginations and suggestions on perfecting the tax declaration system in this country are put forward. The legal system of tax declaration in this country has been established only about more than twenty years. Since 2003, our country has entered new round of peak of tax system reform, the legislation and implementation of tax collection and administration are also faced with new tasks and goals under the tax system reform whose goal is to construct modern tax system, so tax reform and collection and administration reform must construct the tax declaration system which is adaptive to them, and which is scientific, effective and specific. The limitations of the current tax declaration system in this country are showed as that tax declaration is to be further reflected the statutory taxation principle, tax declaration is not controlled and administrated strictly, parts of subjects of tax declaration are to be made clear, the choice of tax declaration mode has been restricted, the development of tax declaration agency service has fallen behind, the protection for the rights of tax payer is to be completed. In connection with the problems in the tax declaration system in this country, the successful experience of tax declaration systems in above-mentioned foreign countries should be used as a source for reference, the author thinks that the tax declaration system in this country can be improved as follows: the legislation of tax declaration should be completed, the subject of tax declaration should be specified and made clear, the amendment system of tax declaration should be set up and amplified, the right to freely choose declaration modes should be given to the subject of tax declaration, the declaration of tax agency should be carried out greatly, the step of information construction of tax collection should be sped up, the service of declaration should be improved, service awareness should be strengthened, excitation mechanism of declaration should be introduced, declaration by oneself in accordance with the law should be promoted.