Study On Incentive System Of Taxpayers' Cooperation Obligation Performance

The State Administration of Taxation held its first press conference on January 28,2015,and proposed that tax service will continue to be optimized,and innovative measures will be continuously introduced to improve the efficiency of tax collection and administration and taxpayer tax compliance.On May 13,2016,the 10 th Organization for Economic Co-operation and Development(OECD)Tax Collection and Management Forum(FTA)was held in Beijing.The FTA once again stressed that all countries should strengthen tax cooperation and advance the automatic information exchange mechanism to improve the efficiency of tax collection management and promote domestic tax compliance.Raising the efficiency of tax collection and taxpayer compliance tax compliance will become the focus of tax authorities in various countries.Taxation obligations are the basic duties of citizens as stipulated by the Constitution,and taxpayers' duty of cooperation is necessary for taxation.As the "trustee of public interest",the tax authority clarifies the facts of taxation as its main responsibility.In order to elucidate the facts of taxation to achieve fair and lawful taxation,tax authorities have the right to verify and check the tax amount and carry out necessary tax inspections.However,as taxation data is mostly in the hands of taxpayers,taxpayers know the most about tax-related facts.The tax authorities must rely on the cooperation of taxpayers in order to grasp the facts and details of the taxpayers' taxation facts,to achieve correct taxation of taxation duties,to reduce tax conflicts with taxpayers,and to improve tax collection and management efficiency.However,in practice,the willingness of taxpayers to perform cooperative duties is not high,and the efficiency of tax collection and management is affected.Under this circumstance,it is particularly necessary to study the taxpayers' incentive system for voluntary performance and to promote taxpayers' willingness,initiative,and active implementation of their cooperative duties.In our current tax law system,there are already some measures to promote the taxpayers to fulfill their cooperative duties.However,there are still many problems and the incentive effect is not obvious.The author explores the taxpayer's obligation to perform the incentive connotation and necessity based on the taxpayer's obligation to perform,from the perspective of legal statutory,the taxpayer's concerted obligation to perform,the taxpayer's rights vision,the cooperative obligation to perform,the taxpayer credit rating view,the collaborativeobligation fulfillment and the tax service mechanism vision.The following four aspects of the implementation of the cooperative performance obligations were concluded,summarizing the main problems existing in the taxpayers' obligation to implement the incentive system.Then by examining the setting up of an overseas taxpayer's cooperative incentive system and summing up experiences that can be learned from.Finally,it puts forward a specific way to improve taxpayers' obligation to implement the incentive system.In addition to the introduction and conclusions,this article is divided into four major parts:The first part is "The basic theory of the taxpayer's obligation to perform the incentive system".This part firstly interprets the taxpayer's co-operating obligations,then analyzes the legal nature of the taxpayer's co-operating obligations,and finally analyzes the connotation and necessity of the taxpayer's co-operative obligation incentive system.The second part is to "investigate and summarize the current situation and existing problems of China's taxpayers' obligation to implement the incentive system".This part elaborates the performance of the cooperation in China from the perspective of statutory perspective,four aspects: taxpayer's cooperative performance,taxpayer's rights vision,collaborative obligation fulfillment,taxation credit rating vision,collaborative obligation fulfillment,and tax service mechanism.The status quo of incentive system and existing problems.The third part is "The set-up of overseas incentives for taxpayers who are willing to work together and experience for reference".This section first introduces some institutional settings for overseas taxpayers in the implementation of the incentive system,and then draws conclusions on the legal consequences of overseas institutional arrangements and performance in the process of promoting compliance of taxpayers.The fourth part is "the path that our country's taxpayers can work together to fulfill the incentive system".This section addresses the issues analyzed in the second part,and draws on the experience gained from overseas,and proposes ways to improve the taxpayers' obligation to implement the incentive system in China.Specifically,it includes: improving the legal framework of taxpayers under the statutory legal obligation to implement the incentive system,improving the taxpayer's rights under the obligation to implement the incentive system,improve the taxation credit rating under the obligation to implement the incentive system,andimprove the tax service mechanism in the view of cooperation in the implementation of incentives system.