Study On Tax Overpayment Return System-When Taxpayer Creates Fake Earning Intentionally

The topic of this paper is a branch of the tax return problem.With the development and enrichment of market economic activities,it is common for market subjects to make up transactions and inflate profits for various purposes.When a taxpayer pays tax due to deliberately inflated income,what should be done with the tax already paid?On this issue,there is still a gap in our country's legislation,and the practice of practice departments is not unified,so this paper,based on the current system of our country's law,carries out a theoretical and practical discussion on this issue.This article is divided into three chapters.The first chapter mainly expounds the theoretical basis of the overpaid tax return.First of all,this paper discusses that the theoretical basis of the right of tax return is "unjust enrichment in public law",and its constituent elements can be analogiously applied to the relevant provisions of unjust enrichment in civil law.However,as the tax law has the dual characteristics of the relationship between debt and rights in public law,the exclusion requirements of the right of return of unjust enrichment should not be applied by analogy in the field of taxation.Therefore,the intention of the taxpayer does not constitute the exclusion of the right of tax return.Finally,the special cases involving criminal offences are discussed in section iv,and it is considered that criminal offences do not constitute the exclusion of the right to claim tax refund.The second chapter discusses from the practical point of view the problems such as the insupposition of the special circumstances,the incompatibility between the accounting system and the tax system and the unclear procedure when the taxpayer applies for the tax refund.This chapter firstly sorts out the existing laws and regulations and thinks that there is still a gap in the existing laws and regulations.In the second section,the author points out that the two kinds of taxes,VAT and income tax,may produce unique problems in practice,and puts forward the solution.In the third section,it expounds the conflict between the procedure of tax refund and the procedure of accounting correction,which should be coordinated.Finally,chapter four discusses the special circumstances of overpayment of tax in criminal crimes and considers that a tax refund mechanism initiated by public security organs should be established.Finally,based on the conclusions of the first two chapters,the third chapter puts forward some Suggestions on legislation,such as clarifying the source of the right of tax return,clarifying the applicable situation and constitutive requirements of the right of tax return,and detailing the specific legal norms.