Study On Taxpayers Reporting System

How to improve taxpayers reporting system has been a new issue needed to innovate deeply in modern tax law.The connotation of improving taxpayers reporting system is mainly providing a set of effective path to guarantee and motivate taxpayers to perform the right of reporting.The formation of a complete taxpayers reporting system is conducive to improving the taxpayer's compliance with the tax law,is helpful to increasing the administrative efficiency of tax collection in China,is beneficial to reducing the taxpayers' perform cost of the right of reporting and is useful to shortening the cost of tax inspection and tax supervision.The right of reporting is similar to the right of prosecution,but has different connotation.The performing objects of the right of reporting include two aspects,the first aspect is the same objects as the right of prosecution,including tax authorities and their staffs' abuse of power,the second aspect includes other taxpayers' illegal acts such as cheating on taxes and tax evasion.This shows that performing objects of the right of reporting is not only the state organs,but also have a greater probability of the companies or units where whistleblowers work at.At present,the construction of taxpayers reporting system in our country is at the beginning stage from the theoretical level or the practical level,so there are many defects and deficiencies in this regard.Given this,in order to better guarantee taxpayers to perform the right of reporting,protect legal rights of whistleblowers and motivate taxpayers to perform the right of reporting,the author makes a more systematic study on the improvement of taxpayers reporting system.In addition to the Introduction and Conclusion,this paper is mainly divided into four parts:The first part is the general theory of taxpayers reporting system.This part elaborates the concept,connotation and function of taxpayers reporting system.It first expounds the concept of the right of reporting,the legal relationship of taxpayers reporting and the nature of taxpayers right of reporting,then states the important significance of improving the taxpayers reporting system.The second part is the investigation of current situation,analysis of the causes and the deconstruction of problems of taxpayers reporting system in our country.The major two aspects of legislation practice and operation practice of our taxpayers reporting system are analyzed here.At the same time,it deeply discusses the causes of current situation of taxpayers reporting system in our country.Finally,it draws main problems existing in the current system of taxpayers reporting in China based on the analysis of above reasons.The third part is the practical investigation and experience of taxpayers reporting system in the United States and the EU.It first analyzes the status quo of taxpayers reporting system in developed countries.Based on the analysis of status quo,it then summarizes the basic legal system,program design,confidentiality method and incentive mode of taxpayers reporting system in the United States and the EU.Finally,it concludes experience we can learn and use from the legal system.The fourth part is the path of improving taxpayers reporting system in China.Suggestions are mainly put forwards from following four aspects: establishing precondition of taxpayers reporting system,optimizing the procedure system of taxpayers reporting,perfecting the confidentiality system of taxpayers reporting and improving the incentive system of taxpayers reporting.