The Legal System Research Of Tax Voluntary Disclosure

Tax voluntary disclosure refers to taxpayers who have violated relevant provisions of the tax law,such as tax evasion and tax evasion.When the tax authorities have not investigated their legal responsibilities,they voluntarily confess to the tax authorities tax evasion and disclosure of hidden assets,and voluntarily fulfill their tax obligations.the behavior of.This system provides an opportunity for taxpayers who have failed to comply in the past,which has greatly improved tax compliance and saved tax costs.Tax voluntary disclosure has been practiced in China and has shown great effectiveness,but it has never been supported by the legal system.On the one hand,with the development of globalization,the automatic exchange of tax-related information has gradually become a means of communication for the reciprocity of national interests.In this way,taxpayers' assets abroad will be notified to the national tax authority at any time,so that the national tax authority can grasp Taxpayers' overseas assets.It is urgent to solve the problems left over by history,improve China's tax compliance system,and construct a tax voluntary disclosure system in our tax law system.On the other hand,as the implementation of tax voluntary disclosure involves the reduction or even waiver of penalties for illegal taxpayers,in order to prevent damage to the taxpayer's enthusiasm for taxation,the design of preferential conditions and access conditions for tax voluntary disclosure is cumbersome.The research on the tax voluntary disclosure legal system is very necessary.The full text is divided into four parts:The first part is the basic theory of voluntary tax disclosure.The tax voluntary disclosure system refers to the relevant provisions of the tax authorities in the identification and handling of tax evasion,tax evasion,and other tax violations.It has voluntary and compensatory characteristics and is different from the tax amnesty system.Tax voluntary disclosure is closely related to tax compliance.The second part is the legal system and evaluation of the voluntary disclosure of extraterritorial taxation.Tax voluntary disclosure systems are in place in Germany,Australia,the United States and Canada.The successful experience of these typical countries has been summarized in many practices,mainly including the voluntary disclosure system as part of the compliance strategy,the conditions for voluntary disclosure are becoming increasingly strict,the long-term benefits of the voluntarydisclosure system are emphasized,and the scientifically designed voluntary disclosure system enables Realizing a win-win situation for both parties is of great significance to China.The third part is the necessity and feasibility of China's tax voluntary disclosure system.The implementation of the tax voluntary disclosure system in China is conducive to improving tax compliance,protecting the rights of taxpayers in our country,alleviating the shortage of tax law enforcement resources in China,attracting the return of foreign capital from China,and achieving the effect of gathering fiscal revenue.With the continuous development of automatic information exchange,combined with the practical foundation of China's pardon and self-examination and self-correction,and the successful establishment of China's customs initiative disclosure system,the introduction of the voluntary disclosure system in China is feasible.The fourth part is the construction of the legal system of tax voluntary disclosure in China.The introduction of the tax voluntary disclosure system in China's tax law system should follow the principle of balancing efficiency and fairness,and pay attention to the principle of harmonizing laws and regulations.Scientifically design the scope of application of the voluntary taxation disclosure system,upfront services,disclosure content,legal effects,and protection of disclosure information,and establish a supporting post-enforcement mechanism to establish a voluntary taxation disclosure system that is more in line with tax compliance.