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Research On Legal Problems Of Punishment For Tax Payment Dishonesty

Posted on:2020-04-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y FengFull Text:PDF
GTID:2416330572489910Subject:Law
Abstract/Summary:PDF Full Text Request
Along with the economic development,the social credit related issues are getting more and more attention.However,in the field of tax payment,the status of tax payment credit in China is not satisfactory.How to improve people's compliance with the tax law,optimize the order of tax collection and management,and improve the social credit system through the improvement of the punishment system for dishonest tax payment has become a real problem to be solved urgently.From the perspective of the practice of the punishment system for dishonest tax payment in China,there are some deficiencies in both legislation and implementation.In view of this,this paper,on the basis of clarifying the theoretical overview of punishment for tax dishonesty and the practical operation of punishment for tax dishonesty,analyzes the problem of the imbalance of applicable objects,the conflict between the punishment for tax dishonesty and the protection of taxpayers' rights,and the problem of tax credit repair mechanism,and puts forward targeted solutions.The first part discusses the theoretical overview and practical operation of punishment for tax dishonesty.Firstly,starting from the understanding of "credit" in various fields,this paper analyzes the concept and characteristics of the punishment for tax dishonesty,and puts forward that it is a powerful supplement to the traditional tax administrative punishment and criminal punishment,and has the irreplaceable advantages of the traditional tax liability.Secondly,explain the system and implementation of punishment for tax dishonesty.By sorting out the current situation of its legislation,and with the help of relevant data analysis to further explain the operation status of the punishment of dishonest tax payment in practice,to reveal its practical role and shortcomings.The second part analyzes the imbalance of the applicable objects of punishment for tax dishonesty.The practice of tax collection and administration in our country shows that the taxpayers of discredit in enterprises and natural persons faithless taxpayers face different situation: to the enterprise tax disciplinary has formed a relatively perfect standard system,also play a significant role in constraints in practice,but both for natural persons or for individual and industrial and commercial door,are lack of unified nationwide applicable specifications,and different evaluation criteria,the local specifications of existing needs to be improved.The third part analyzes the possible conflicts between the punishment for tax dishonesty and the protection of taxpayers' rights.Tax disciplinary shall follow the principle of proportion and the principle of relevance,but due to the information released,unreasonable content,lower joint punishment legislation status,authority,poor concentration,applied conditions hold wait for a reason,easy to appear improper violations of the rights and interests,thus against punishment appropriate principle.The fourth part discusses the drawbacks of the tax payment credit repair mechanism in the entity and procedure.In terms of entity conditions,the narrow scope of the subject of tax credit restoration limits the taxpayer's right of self-correction.The low cost of tax credit repair does not inspire people to pay attention to credit recovery and weakens the authority of this system.In terms of procedural norms,the time limit for taxpayers to apply for credit repair,the time limit for tax departments to deal with,and the objection application and processing in the process of credit repair need to be further clarified.The fifth part tries to give some Suggestions on how to improve the punishment of tax dishonesty in the future.First of all,in view of the problem of imbalanced objects of punishment for dishonest tax payment,we should speed up the legislation of tax credit management for individual industrial and commercial households and natural persons,and gradually expand the scope of application of personal tax credit management.Secondly,it is necessary to coordinate the conflict between the implementation of punishment for dishonest tax payment and the protection of right holders,improve the system of information disclosure and joint punishment,strictly grasp the applicable conditions of punishment,and reduce the risk of improper infringement of taxpayers' rights.Finally,we should improve the tax credit repair mechanism,improve its applicable conditions,and further clarify its procedures.
Keywords/Search Tags:Punishment for tax payment dishonesty, Major cases of tax violation and dishonesty, Tax payment credit, Tax blacklist
PDF Full Text Request
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