Research On Tax Declaration System

Tax Declaration System has been widely adopted by countries gradually as the princible of the amount of tax payable changed from Tax Agency Centralism to Taxpayer Centralism.However, chinese Tax Declaration System still has a big shortage compared to developed countries,so it is important for perfecting Chinese Tax Declaration System to study Tax Declaration System. By learning the advanced experience in the field of Tax Declaration System of other countrys,I analyse the esisting problems in the Tax Declaration System of our country and give some advices to improve Chinese Tax Declaration System.The first part of this paper basic is the theory of Tax Declaration System,which contains the definitions and nature of Tax Declaration System and the theoretical basis of Tax Declaration System and the meaning of Tax Declaration System.The dedinitions of Tax Declaration System is that the taxpayer based on tax laws, calculates the amount of tax payable and submits the results to the tax agency. Any concepts are inseparable from the support of theory. So I introduce the theoretical basis of the Tax Declaration System which embody the principle.of Collection Efficiency,the Rule of Law Of Collection and the principle of Presumption Honest.The meaning of Tax Declaration System is that line with democratic ideas of tax, contribute to tax management according to law, line with the requirements of tax fairness and efficiency, enhance people’s awareness of their rights.In the second part of the paper, by introducing the advanced experience of other country,we can see that tax agency system, computer applications, high-quality services environment, violation penalties, tax declaration incentive play an important role in the Tax Declaration System.In the third part of the paper,I find some problems in the Tax Declaration System of our country, which show that Tax Agency is disable to play the role of safeguarding the interests of taxpayers, the poor of computer network system, the law about the electronic tax declaration is too simple,there is no law about Tax Declaration Defect Amendment and there is no law about Tax Declaration Incentive. In the last part of the paper, I give some advices to solve the above problems.First of all, perfect Tax Agency System. Second,build and refine computer network system.Third, build and refine the Electronic Tax Declaration System.Fourth, import Tax Declaration Incentive System.Last but not the least,establish Tax Declaration Defect Amendment System.This paper has four parts which are the basic theory, advanced experience, problems and propose. The purpose of the paper is to improve Tax Declaration System of our country and achieve the balance of interests of the taxpayer and the tax agency.