Research On The Legal Regulation Of The Lack Of Tax-Paying Credit Of Natural Persons In China

In our country,sincerity has been the foundation of self-cultivation and nation-building since ancient times.However,the lack of tax-paying credit of natural persons emerges in endlessly in the field of taxation.The reason lies in the imperfection of the regulation mechanism of tax-paying credit of natural persons.In China,tax-paying credit management started late.The tax authorities have always focused on the formulation of the rules for enterprise tax-paying credit management.The tax-paying credit of natural persons didn't receive that much attention.Although the newly revised Individual Income Tax Law pays attention to the taxpayers' tax-paying credit,the provisions are too rough to meet the needs of tax-paying credit management of the natural persons.At the present stage,with the gradual increase of the proportion of direct tax and the start of the combination of classification and synthesis in the individual income tax,the management of natural persons' tax collection has put forward higher requirements for taxpayers to pay taxes consciously and legally.The tax-paying credit of natural persons has gradually received more attention.Therefore,measures should be taken to deal with the lack of tax-paying credit of natural persons.On the basis of theoretical analysis of the legal regulation of natural persons' tax-paying credit and foreign experience,this paper constructs the rules of tax-paying credit of natural persons,from the aspects of the sharing of information about natural persons' tax-paying credit,trustworthiness stimulating,the restoration of tax-paying credit and so on.Forming the mechanism of tax-paying credit regulation of natural persons through improving legal rules to solve the problem of the lack of tax-paying credit of natural persons.This paper contains five parts.The main contents of each part are as follows:The first part puts forward that natural persons are lack of tax-paying credit in our country,and analyzes the causes for this phenomenon.The second part analyses the legitimacy of legal regulation on the lack of tax-paying credit of natural persons from the perspective of tax contract theory,information asymmetry theory and the theory of tax-paying compliance,and analyses the feasibility of constructing the legal system of tax-paying credit of natural persons.The third part summarizes the experience from the practice and innovation of the legal regulation on the lack of tax-paying credit of natural persons.On the one hand,this paper introduces the practice in the areas which take the lead in the management of tax-paying credit of natural persons,and the application of natural persons' tax-paying credit.It also summarizes the existing problems and useful experience.On the other hand,it draws from the practice of the United States,Japan and some other countries which have established relatively perfect personal tax-paying credit management system.The fourth part is based on the enlightenment of the construction of tax-paying credit system of natural persons of other countries and the current situation in our country.Trying to improve the legal system of the natural persons' tax-paying credit in China from the following aspects : clarifying the obligation of sharing tax-paying credit information of natural persons,establishing a trustworthiness stimulating mechanism of tax-paying credit of natural persons and tax-paying credit repair system.