A Research On The Legal Responsibilities Of Voluntary Corrective Tax Violations From The Perspective Of Tax Compliance

In the present world,tax compliance is becoming one of important criteria to measure a country’s tax system and the effectiveness of its implementation. Tax compliance is a growing national concern with the extent of noncompliance. How to improve tax compliance and achieve financial and public administration functions, becoming the goal of national efforts. Excitation mechanism on disclaimer is a way to promote taxpayers to comply with the tax law and improve tax compliance, adopted by many countries,which is also called voluntary disclosure or tax evasion voluntarily surrender. There was no excitation mechanism of exemption from punishment in China. However, self-correction impunity was very common. Hundreds of billions of avoided tax was repaid after self-examination and correction,but no one had been punished. which was in violation of our current law. What kind of consequences would tax non-compliance bring about? How to build a tax compliance incentive programs under tax legalism? This paper started from the perspective of tax compliance, researched taxpayer liability for self-examination and correction and tried to set up drive mechanism to improve tax compliance.In addition to the introduction and conclusion, this paper was divided into three parts.The first part introduced the basic theory and definition of tax compliance. Based on the current situation at home and abroad and the research objectives,this paper analyzed two theories: expected utility theory and prospect theory, noted three factors such as economic cultural and tax rules that affect tax compliance, and introduced its relationship between tax compliance and exemption from punishment.The second part described the status of taxpayer liability on self-examination and correction in China, and marked the problems and possible consequences. First of all it introduced the origin and content of self-examination system and practical application, summarized the basic concepts of self-examination and correction, and pointed out impunity fact of self-checking and correction. Secondly, it researched financial liability administrative liability and criminal, analyzed the legal basis and demonstrable the Legal responsibility and indicated the problem In the implementation of serious irresponsibility. It analyzed the causes and consequences,legislative chaos implementation difficulties,lack of incentives emphasis on tax planning and neglect of tax Law were the main reasons. The non-compliance will be malfunction of tax law of punishment, relief, and prevention, and also lead to more tax non-compliance.In the third part, after a study, I put forward a proposal to improve the legal responsibility of self-examination and correction.The key point is to establish incentives of taxpayers taking the initiative to amend the tax violations and remedies. Under the principles of fairness and efficiency, it optimize financial liability,administrative liability and criminal of taxpayers self-examination and correction, unify taxpayer identification number, build credit incentive system, repeal ultra vires tax legislation comprehensively, and set up an effective system to improve tax compliance.