Study On The Introduction Of The Common But Differentiated Responsibility Principle Into The Taxation Law System

The principle of common but differentiated responsibility is produced and usedwith great success in the field of international environmental law. It has played a crucialrole in environmental protection, with its distribution of environmental liability amongcountries on a global scale. It has helped to build up a reasonable order betweendeveloped countries and developing countries to protect the environment. Meanwhile Ifound that the country’s taxation and international environmental protection bear astriking similarity. So this principle is put forward to introduce into the taxation legalsystem. I hope common but differentiated responsibility principle play its rationalradiance in the taxation law system and play a good guidance in the taxation legislationand taxation practice. This article mainly discussed the common but differentiatedresponsibility principle in the taxation law from the four aspects:The first part, this paper discussed the establishment and the development of theprinciple of common but differentiated responsibility in the international environmentallaw. Compared with the international environmental law, the principle of common butdifferentiated responsibility can be also applied in the taxation law. There is muchcommon ground between them. And at last I analyzed the legal basis, the function andthe connotation of the principle of common but differentiated responsibility in thetaxation law.The second part, this paper mainly discussed the necessity of introduction theprinciple of common but differentiated responsibility into the taxation law. This themewas discussed from the practice and theory two aspects, firstly, in our country, theincome gap is huge among the taxpayers; Secondly, in our country existing taxation lawsystem, there is loophole. And the legal principle has a natural guiding in legislation,judiciary and other legal practice. Common but differentiated responsibility principle asa general principle in the taxation law system was respected to guide and perfecttaxation legislation. And then the nature of tax is established in modern society, the taxis essentially a contractual relationship between citizens and government. Citizens enjoythe public product and service should relative to the tax burden, and pay the tax liabilitymust be a common but differentiated responsibility.The third part, this paper discussed the principle of the common but differentiatedresponsibility has fully the feasibility in tax law system, at first, the principle of common but differentiated responsibility has been used throughout the whole historicalprocess. And then, the existing legal norms of the tax law in our country, is riddled withcommon but differentiated responsibility principle. It is not hard to find, common butdifferentiated responsibility has a firm position in the taxation law system. At last, theprinciple of common but differentiated responsibility, as a general principle in tax lawlegal system, has a good relationship with other principles of the tax law-the legalprinciple and the principle of fairness. They are mutual complement, mutualcoordination to guide tax legislation, law enforcement and judicial practice together.The fourth part, regardless of the analysis of the principle of common butdifferentiated responsibility, the ultimate meaning is bound to fall on the issue of how toimplement the principle. The paper based on the analysis of the current situation of thetax law in China, puts forward to introduce the principle of common but differentiatedresponsibility to the tax law system. First of all clarify the legal status of this principle,which will be defined as general principles-the important principle of tax legislation,explain the principle of tax law, tax law applicable principles and the importance of taxloophole supplement method. Then the article gives some concrete proposals to perfectthe tax law system after the introduction of the principle of common but differentiatedresponsibility.