Research On Theory Of Taxation As Contract

With the development of market economy,the traditional fiscal theory"State Distribution", formed in the planned economy time in China, has been progressively adjusted meeting the needs of establishing and improving a socialist market economy. Meanwhile, researches and understandings of the essence of taxation further deepens based on scholars'lucubrating theoretical innovation of fiscal theory. They adopt"thoughts of taxation as contract"from the west, and import value proposition into taxation, such as justice, equality, and voluntarily, consensus, reciprocity, and democracy, human rights. They propose reforming the traditional theory of the essence of taxation with"contract spirit", regarding the essence of taxation as a kind of contractual relationship between the state and taxpayers, and then come up with new theory"theory of taxation as contract", which could thoroughly transform the both ideas of rate paying and tax collection, and make taxpayers authentically pay taxes voluntarily according to the law, besides, make the government execute public rights trying to hold on to what the public needs. Furthermore, it replaces the traditional relationship of"commanding and obeying"with"serving and cooperating"containing value of contract equality, thus all the better, the behavior of the government could be standardized and taxpayers'lawful rights and interests could be respected and guaranteed effectively.For that reason, this paper attempts to start from studying the knowledge on the essence of taxation in our traditional science of tax law, which has trouble after trouble arising when it directing tax practice in China, then leading to the original intention of the article that it's going to study the"theory of taxation as contract". It's based on reading, understanding and sorting theories and relevant literature now available, then method of comparative analysis is put to use for researching and discussing issues involved in the contract theory of taxation. This article is composed of three parts as the following:The first part outlines the theory of taxation as contract. First, by tracing and inquiring the foundation of the contract theory of taxation, it displays theoretical basis and development process of the thoughts of taxation as contract, which imports value proposition into taxation, such as justice, equality, and voluntarily, consensus, reciprocity, and democracy, human rights, not baseless but under the conduct of social contract theory, beneficial taxation theory and public finance theory. Second, it states research progress and application prospect of the thoughts of taxation as contract, which has effect on taxation theory and practice abroad and taxation research in many aspects inland as well, including studying the essence of taxation. Third, it discusses the concept, types and features of taxation contract from the standpoint of understanding the essence of taxation on my own view, and further studies and comments the counterparts of two Chinese scholars.The second part talks over practical values of the theory of taxation as contract. It compares four doctrines with big influence in western economics with current knowledge of the essence of taxation in China, reaching the conclusion that the theory of taxation as contract gets dominant in theory. In this foundation, it analyses and elaborates the practice significance of the theory of taxation as contract in the process of tax collection, management, administration and utilization, which is from four aspects that converting conception of the government as well as taxpayers, realizing equality in taxation legal relations, achieving the public supervising state budget, and setting up the view of civilized taxation.The last part is about theoretical criticism of the theory of taxation as contract. Owing to its recent birth of knowledge about the essence of taxation, some deficiencies still inevitably exist in the theory of taxation as contract. This article presents three of them and offers some suggestions simultaneously: one is about the assumption of"democratic government"; another is about contradiction of"liberty in taxation contract"between theory and practice; the other is about the coverage of"taxation contract in narrow sense". In spite of its imperfection existing in theory and practice, the theory of taxation as contract itself is provided with great theoretical predominance and values into action, therefore, this article places stress upon the potential development of the theory of taxation as contract in two directions: making legalization of public finance come true along with the development of market economy, and improving formal features of taxation in traditional taxation theory.