On The Construction Of Mechanism Of Credit To Pay Taxes

Market economy is an entity system of competitive economy, legal economy and sincere economy. Competitive economy is the core of the good market economy order, legal economy is the guarantee of the good market economy order, and sincere economy is the foundation of the good market economy order. So we must construct the tax relation under socialist market economy based on the unity of competition, legal system and sincerity; we must emphasize tax paying with sincerity while putting emphasis on tax administration in accordance with the law. Tax paying with sincerity is called by the social era for economic development, and is the inherent demand for tax administration in accordance with the law in an all-round way, also is the important embodiment of implementing "Guidelines on the Building of Citizen Morality ", so it belongs to higher level than tax administration in accordance with the law.Tax propagation theme of 2002 is "Tax paying with sincerity benefits both the nation and the people ", the theme of 2003 and 2004 propagation is " Tax paying with sincerity by laws and build well-off society" and tax propagation themes of the past three years all have something to do with tax paying with sincerity, so we can see the importance of paying tax with sincerity nowadays.At present, there is less research on tax paying with sincerity in our country. We can.see some sporadically research on tax paying with sincerity appear in articles, comment newspapers and periodicals. On the basis of the importance of tax paying with sincerity and the present studying situation, this text tries hard to summarize and extend some scattered understanding relevant with tax paying with sincerity so as to carry on systematic discussion on the question of tax paying with sincerity. The initiative of this text is as follows, 1. Extend the intension of "tax paying with sincerity" by referring the experts' description about "tax paying with sincerity", and give a clear definition to" tax paying without sincerity ". 2. Differentiate the behaviour of tax paying without sincerity with two parts, legal and illegal. 3. On the basis of dividing tax evasion into two categories, namely oneaccording to the intension of tax law and the other not according to it, clearly define the behaviour not according to tax law intention as legal behaviour of tax paying without sincerity. 4. Summarize and extend the relation of tax paying with sincerity and tax administration in accordance with the law. 5. Screen over tax paying with sincerity, the tax culture and tax compliance. 6. Drawing lessons from behaviour revise motivational theory, discussing the basic thinking to construct mechanism for tax paying with sincerity in our country, and combining transform behaviour theory about three phases analysis explore concrete ways to construct mechanism for tax paying with sincerity in our country.The whole text consists of three parts:First part: The general theory analyses of tax paying with sincerity. Define the meaning of tax paying with sincerity at first, the realistic basis and era meaning to put forward the problem of tax paying with sincerity, analyze the relation between tax paying with sincerity and tax administration in accordance with the law and difference of tax paying with sincerity, tax culture and tax compliance, then analyze the essential condition for tax paying with sincerity and analyze tax paying with sincerity in terms of psychology and game theory so as to look for the theoretical foundation to construct mechanism for tax paying with sincerity.Second part: Analyze the current situation and cause for tax paying with sincerity in our country. Summarize the current situation of tax paying with sincerity and analyze the cause for tax paying without sincerity in our country.The third part: The basic thinking to construct mechanism for tax paying with sincerity in our country. Combining the actual conditions of our country, put forward basic thinking to construct mechanism for tax paying with sincerity through two angles including revision and encourag...