Improvement Of China’s Tax Declaration Legal System

Taxation is a form in which the state participates in the distribution of national surplus products in accordance with its social functions and legal requirements in order to meet the public needs of society.The determination of tax liability refers to the activity of determining the amount of tax payable by the taxpayer.There are two main ways to determine the taxable amount: tax declaration and approved collection.Tax declaration refers to the act of the relevant subject reporting tax matters to the tax authority in accordance with the provisions of the tax law.The implementation of the "New Personal Income Tax Law" marks the transition of China’s tax system to a combination of classification and classification.Direction.China’s economy has maintained a rapid development rate and tax revenue has increased in the same proportion.However,if the economic growth rate slows down,the current tax collection and management system may cause a financial crisis.Therefore,it is necessary to plan ahead,improve tax awareness and auditing level,and give full play to the advantages of the tax declaration system.Japan was an early adopter of the tax declaration system,and its tax experience may have a positive effect on the improvement of China’s tax system.This article discusses according to the train of thought,problem analysis and problem solving.The main body is divided into four parts:The first part first clarifies the nature and significance of the tax declaration system.By sorting out the differences and connections between the tax declaration system and the approved collection,the core idea of the tax declaration system is to respect and protect the rights of taxpayers.Therefore,the tax declaration system is important.significance.Secondly,the legal basis of the tax declaration system is discussed from three perspectives: the principle of tax compliance,the principle of tax efficiency,and the protection of taxpayer rights.The second part sorts out the institutional evolution and institutional framework of the Japanese blue notification system.First of all,review the historical background,previous reforms and development status of the blue notification system in Japan.Secondly,it summarizes the most distinctive system in the blue declaration that best reflects the protection of taxpayer rights in terms of scope of application,accounting obligations,permitting procedures and cancellations,preferential policy design,and amendment declaration.The third part discusses the necessity of perfecting China’s tax declaration system by discovering problems in China’s tax declaration.First,it outlines the emergence of China’s tax declaration and its legal requirements.Second,it summarizes the current status of China’s tax declaration system,finds out the problems in the design and practice of the system,and conducts a brief analysis.The fourth part analyzes the conditions for improving China’s tax declaration system from the aspects of legal conditions,practical basis,and technical conditions.From this,it is concluded that China’s tax declaration system is complete and has corresponding conditions.The fifth part first straightens out the thinking of China’s reference to the blue declaration system,and believes that it should be improved from the concept of honest presumption and protection of taxpayer rights.Secondly,from the system design,specific suggestions are made for the improvement of China’s tax declaration system.The first is that a tax incentive mechanism should be introduced to add positive incentive related provisions to the existing negative incentive system in China,which is conducive to improving tax compliance and protecting taxation.The second is to implement the rules of presumption of good faith declaration.It is suggested that the concept of presumption of good faith is embodied in the Constitution,the Basic Law of Taxation and the Law of Tax Collection and Administration.Part of it is to integrate into social life.The fourth is to adapt the top-level design to tax information on the basis of fintech,which can better regulate fintech and better serve tax collection and management.