Research On China’s Tax Legal Regulation Of Self-examination

Currently, the socialist market economy has globalized, networking, virtualization features, complexity and fluidity of the resulting tax base to tax collection work has brought challenges. In recent years, hundreds of billions of tax each year through the tax assessment of storage, most of which is tax payer "self back taxes" to achieve. Visibly, tax self-examination has important practical significance. However, there are some general issues about self-examination. The first one is that self-examination of the tax authority has no definition, the second one is that concrete practice of the tax self-examination is at the exploratory stage, the third one is that tax self-examination is in controversy, and the tax authorities practice on parallel tracks, and so on. These problems are not conducive to the practicing of the tax self-examination.Therefore, China should strengthen the legal regulation of tax self-examination. We should have a correct understanding of the tax self-examination, in order to ensure the reasonable practicing of the tax self-examination. We should establish effective and feasible specific mechanisms from all aspects of legislation, regulation and enforcement, to make the tax reassuring self-examination for each subject within the framework of the law, and to avoid the infringement of the rights.This paper intended from the basic tax content of self-examination, practices, combining theory and systems to fully understand the tax self-examination. Then this paper uses empirical analysis, normative analysis to analyzed and explore the issues of the tax self-examination in the reality. And, to study the problem of legal regulation of the self-examination by combining with tax law theory, the theory of taxpayers’ rights, tax collection and management theory.This paper consists of an introduction, body and conclusion, the text consists of three parts.The first part is an overview of the tax self-examination. The author explain the meaning and extension of the self-examination in theory and practice. And to emphasize the necessity of the self-examination, from three aspects of tax legality principle, levied for protecting the rights of the parties, the stability of taxation. The purpose is to analysis and solve the problems of the tax self-examination.The second part is to summarize the problems of legal regulation. The first one is that the legal norms are not complete, the second one is lack of law enforcement and supervision, the third one is that the law-abiding conscious awareness of the taxpayers needs to be improved. To analysis the problems and excavation causes of self-examination, the aim of that is to find the perfect countermeasures to the legal regulation of tax self-examination.The third part is to make measures for improving the legal regulation of tax self-examination. In legislation, tax administration improves the system of legal norms, and establish a effective legal system of tax self-examination. on law enforcement, officers tackle the problem of law enforcement supervision and behavior from both institutional and normative aspects. In adherence to the law, we should improve the awareness of the tax payers, in order to make taxpayers practice self-examination in law.