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Research on the Good Faith Pricinple of the Tax Law

Author: QuZuoZuo
Tutor: ShiZhengWen
School: China University of Political Science
Course: Economic Law
Keywords: Tax Law Good Faith Principle Application
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 32
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Abstract

Good faith in paying taxes issues become an important subject of the taxation in our country. In order to continuous enhancing the citizens consciousness to pay taxes according to law, to creating a good environment of manage the taxation according to law, State Administration of Taxation proposed the National Tax Publicity Month, from“Good faith in paying taxes, be beneficial for the Country and the People”in 2002, to“Taxation·Development·The people’s livelihood”in 2011, all reflects the attention of the Country to pay taxes according to law. This article from the point to the law theory of good faith in paying taxes----good faith principle, through analysising the situation and the reason of good faith in paying taxes in our country, respectively from the aspects of the view of taxpayer, the government behavior, the collection and management system and the social credit system, put forward the basic ideas and suggestions about the construction of the good faith legislation and system with the tax law of China, In order to achieve the harmonious development of taxation and economy.The first part, on theoretical the basis of the good faith principle apply to the public law. With the development of theoretical research and prictice, the good faith as an important basic principle in the private law, become the basic principle of the whole field of private law, which becalled the Empire Provision in the field of private law. As discussing the good faith history and essence of the development in the private law, analysis the evolution of the good faith principle from the private law to public law, and the establishment and development process in the political field, it provides the realistic and theoretical basis for the application of the good faith principle to the tax law.The second part, the application of good faith pricinple apply to realistic need and value function of tax law. This part listing and analysising the present situation of tax credit our country and the reasons for the lack of tax credit; In order to introduce the etermination of the good faith pricinple in tax law of realistic need. In the consideration of the application of good faith pricinple apply to value function of tax law, from the function of Tax law behavioral guidance, for interpretation the application of tax law, complementary function and balance function of the interests of the taxpayers and national interests to discussed.The third part, the application problem of the good faith in tax law. The Country should try to maintain the stability of tax law, keep the promise to the taxpayers, convenient to the taxpayers exercise their rights; The taxpayers should try to fully exercise the taxation right to know, the taxation right of participation, the taxation right of supervision in accordance with the law, to achieve a balance between the interests of taxpayers and the Country.The fourth part, the construction of the good faith legislation and system with the tax law of China. For the problem of good faith in paying taxes, on the basis of analysised the social cause of the lack in paying taxes, draw lessons from the successful experience of foreign countries, respectively from the aspects of the view of taxpayer, the government behavior, the collection and management system and the social credit system, put forward the basic ideas and suggestions about the construction of the good faith legislation and system with the tax law of China.In a word, to apply the good faith principle to the tax law is important to make the taxpayers to pay their taxes faithfully, to improve the taxation word of our country legally and standard, to biring macroeconomic control and regulation through the market by the tax law into play, to develop the socialism market economic.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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