A Discussion Of The Introduction Of Tax Voluntary Disclosure System Into China

With the development of automatic information exchange in tax-related information and the strengthening of tax collection and administration in various countries,how to deal with taxpayers' failing to file or declare false assets and incomes in the past has become a common concern for tax authorities and taxpayers.The Tax Voluntary Disclosure System(hereinafter referred to as"voluntary disclosure system")offers taxpayers a "bridge to legality" so as to provide a low-cost opportunity to regain "tax honesty" for both tax authorities and taxpayers.China is at a crucial point of tax reform,the introduction of a voluntary disclosure program at this moment can effectively solve the remaining problems and promote the smooth landing of new tax system.This paper mainly focuses on explaining and analyzing the connotation and characteristics of voluntary disclosure system,as well as the necessity and feasibility of implementing voluntary disclosure system in China.Finally,some suggestions are put forward to introduce voluntary disclosure system in China.Apart from the introduction and conclusion,this paper was divided into four parts:Chapter I is a description of voluntary disclosure system,mainly expounds the connotation and characteristics of voluntary disclosure in the tax law and makes a comparison with Tax Amnesty.Chapter II analyzes the necessity and feasibility of introducing voluntary disclosure system in our country and the justification of voluntary disclosure system.A properly designed voluntary disclosure system is in line with the basic taxation principles and is a positive assessment of taxpayers' timely remedies for tax evasion.There is no such difference between the voluntary disclosure system and China's existing tax self-inspection system,and there is no huge obstacles introducing a voluntary disclosure system.Chapter ? introduces and reviews the existing legislation and practice in the United States,Germany,Australia,Italy and Taiwan(China),as well as the existing system of automatic disclosure of customs in China,to provide experiences for us to introduce the voluntary disclosure system.Chapter IV mainly combines the relevant theories and practices of voluntary disclosure to provide suggestions for the introduction of voluntary disclosure system.The voluntary disclosure system involves the exemption of the taxpayers' liability for violations of law.There must be a clear legal basis for the voluntary disclosure system,linking up with the existing legal system and formulating a clear implementation plan.The system of voluntary disclosure should be linked with the current illegal tax liability in China.In coordination with the tax credit management system and tax agency system,the voluntary disclosure system must pay attention to the protection of taxpayers' rights.Finally,the acquisition,use and protection of the taxpayer's information are crucial to the voluntary disclosure system,and it is imperative to improve our tax information disclosure system.