Concerning The Construction Of Tax Debt Of Our Country

The debt of the revenue from tax is a taxation theory and principle based on the western social contract theory, considering the core of the tax law relation to the creditor's rights and debt obligation in public law. At present, many countries have adopted the way which using the debt of the revenue from tax to guide the taxation practice. At present stage, it will be theoretical and practical significance in constructing the debt of the revenue from tax in our country. In order to play its rule, constructing the debt of the revenue from tax theory should begin in many directions and construct in all aspects. Therefore, this article divides into five parts to discuss the construction of the debt of the revenue from tax.The first part is the study of the basic theory about the debt of the revenue from tax. This part is mainly to study the generation and development; the content nature and its alteration. The debt of the revenue from tax based on the western social contract theory which was first confirmed by Germany's legislation. The debt of the revenue from tax based on creditor's rights and debts which are generated by the tax legal relationship including public law property and "debt" property. The debt of the revenue from tax will be established when important conditions of taxation accords to taxation regulations, changing by its subject; substance and object, eliminating by fulfilling;absolution; offset and confusing.The second part is the study of the application to the debt of the revenue from tax from the countries outside the region and the Taiwan region and its enlightenment to China. The debt of the revenue from tax law is more mature in Germany; Japan which have been explicitly stipulated in revenue law in those countries. There is more prominent in the areas of the taxation practice and the protection of taxpayer and there is a well tax environment to implement the equality between the country and the taxpayer in those countries. Taiwan as a promising young people in the area of the debt of the revenue from tax, develops fast in both theory and practice. It's worth reference the theory about principle of legality for tax and protection of rights of taxpayer which is applied to the debt of the revenue from tax comparing the above countries.The third part discusses our country to be suitable for the necessity and feasibility to the debt of the revenue from tax. Our country constructs the debt of the revenue from tax at present can promote the society to be harmonious effectively; promote our country law independence and the development in order to accelerate the progress in our country's tax reform for providing the safe guard for the participation international competition and clarify the taxation theory to promote itself. Also, the tendency to our country's market economy development is well and the governing idea also follows closely the current time and our country take some advantageous exploration in tax legislation and tax revenue practice and also the rapid development to the revenue law and related theory, which causes the construction about the debt of the revenue from the tax having the necessity and the feasibility.The fourth part discusses the principle which contracting our country's the debt of the revenue from tax should be followed. When our country constructs the debt of the revenue from tax must embody the following historic features, including social transformation; rule of law; marker economy and the protection of people's livelihood. Therefore, the principles to the construction of the debt of the revenue from tax including:the principle of equality (measuring the special background to the social transformation); the principle of legality in taxation (measuring rule of law); the principle of fairness in taxation and the principle of good faith(measuring the demand to the market economy); the principle of the protection of people's livelihood, which taking shape the general framework to the debt of the revenue from tax.The fifth part discusses the construction to the debt of the revenue from tax in our country. First, defining the scope of application to the debt of the revenue from tax. Next, the debt of the revenue from tax should be explicitly stipulated in the Constitution. Furthermore, formulate "The General Tax Law" to be clear about the debt of the revenue from tax. Finally, through increases the protection on the taxpayer'rights and the taxation administration judicial reformation, our country will accomplish the fully construction to the debt of the revenue from tax.