| The taxpayer’s self-examination and self-correction is a practice arising from the collection and management of my country’s tax authorities.It originated from the "financial and taxation inspection" deployed by the State Council before my country’s tax reform.This practice was later followed by the special tax inspection work of the State Administration of Taxation,and different specific methods of self-examination and self-correction were developed in various places.Every year,the tax authorities make up a large amount of tax through the exemption of taxpayers’ self-inspection and self-correction behavior,but there is still no law to regulate it.As a result,in actual tax administration,the targets,extent,reporting information requirements,and procedures for self-inspection and self-correction are not clear,and the legal consequences are not clear.Tax authorities in different regions have different practices.This not only affects the enthusiasm of taxpayers to take the initiative to correct errors,but also is not conducive to the uniformity of tax collection and management practices.Therefore,in the context of the promotion of taxation law in my country,how to determine the legal nature of taxpayers’ self-inspection and self-correction behavior,whether they should be exempted from liability and the extent of exemption,urgently need to be answered through theoretical discussion and legislative improvement.The article is divided into the following five chapters to elaborate.The first chapter defines the nature of taxpayers’ self-examination and self-correction.First,explore the origin of taxpayers’ self-examination and self-correction.It originated from the State Council’s “financial and taxation inspection” and was later used in the tax special inspection notice issued by the State Administration of Taxation.Different self-examination methods have been formed in various regions;secondly,taxpayers’ self-examination and self-correction have been sorted into two types.Types:self-examination before and during self-examination;finally,the legal nature of different types of self-examination and self-correction is analyzed.The second chapter analyzes the theoretical basis of taxpayers’ self-examination,self-correction and exemption from liability.First of all,the theory of tax creditor’s rights and debt relations believes that the violation of the legal relationship obligations of tax entities bears compensatory responsibility,and the violation of the legal relationship obligations of taxation procedures bears punitive responsibility.Actively paying taxes can be regarded as assuming compensatory responsibility and should not be punished;secondly,tax efficiency The principle requires that tax revenue be maximized when consumption costs are the lowest.In terms of tax compliance costs and law enforcement costs,self-inspection and self-correction are in line with the principle of tax efficiency;finally,the principle of tax fairness requires the realization of substantive fairness of "burden".The taxation order established by self-examination and self-correction conforms to the principle of tax fairness and also complies with the remedial exemption.The third chapter lists the practical problems of taxpayers’ self-examination,self-correction and exemption from liability.First of all,there is a lack of applicable legal rules for self-examination and self-correction.At present,only the "Administrative Punishment Law" provides general provisions for the reduction and exemption of administrative liability.However,due to the particularity of tax violations,how to accurately apply the law in the field of tax collection and management has become a difficult problem.The Criminal Law also lacks criminal liability reduction and exemption for self-examination and self-correction.Provisions;secondly,there is a lack of substantive procedural norms for self-examination,self-correction and exemption.Specifically,the exemption object is not clear,the scope is not uniform,the authenticity of the declared information is doubtful,and the procedures are blank;and finally,the lack of legal consequences and incentive protection mechanisms for self-inspection and self-correction.The fourth chapter draws on the foreign experience of taxpayers in self-examination,self-correction and exemption.Through the introduction of the voluntary disclosure system in the United States and Canada and the French "first error exemption" system,the experience of other countries on similar systems to taxpayers’ self-examination and self-correction can be obtained.The fifth chapter proposes perfect suggestions for taxpayers’ self-examination,self-correction and exemption from liability.First,clarify the legal application rules for self-inspection and self-correction and exemption from both administrative and criminal liabilities;secondly,improve the design of the entity procedures for self-inspection and self-correction and exemption,specifically to determine different types of self-examination,self-correction and exemption objects and ranges,and establish self-examination and self-correction The information standard system for the declaration of self-inspection and self-correction and exemption shall be improved,and the supporting procedural mechanism for self-inspection and self-correction and exemption shall be improved.Finally,the legal consequences of self-inspection and self-correction and exemption shall be unified and taxpayers shall be given the right to request inspection under certain conditions. |
