Construction Of The Integrity Of The Tax System In China's Thinking

As an important component of market economic activities, tax revenue must follow the regulations of market economy. However, our present situation of payging tax by credibility is not that satisfying, and the non-credit tax payment behavior has seriously damaged the sequence of socialist market economy. So we must construct the tax relation under socialist market economy based on the unity of competition, legal system and sincerity; we must emphasize tax paying with sincerity while putting emphasis on tax administration in accordance with the law. Tax paying with sincerity is called by the social era for economic development, and is the inherent demand for tax administration in accordance with the law in an all-round way, also is the important embodiment of implementing "Guidelines on the Building of Citizen Morality", so it belongs to higher level than tax administration in accordance with the law.From 2002, our publicizing theme of tax revenue every year was related to "tax paying by credibility". Tax propagation theme of 2002 is "Tax paying with sincerity benefits both the nation and the people", the theme of 2003 and 2006 propagation is "Tax paying with sincerity by laws and build well-off society" ,the theme of 2007 propagation is "Tax paying with sincerity by laws and build harmony society", It shows the importance of tax paying by credibility as well as its important role in economic life, and on the other hand, it indicates the popularity of non-credit tax payment and its influence on taxation. Therefore, studying the problem of credit and non-credit tax payment and seeking to build up corresponding Countermeasures of credit taxation system are of great practical significance for maintaining the healthy operation of socialist market economic order, establishing credit economy and setting up harmonious society. The first part: the explanation of some related theories about tax paying by credibility and briefly analyses and explains the definition, significance and conditions of tax paying by credibility and its relationship with administering tax by law. This paper holds that tax paying by credibility means that on the basis of taxation law, tax-payers correctly calculate the tax they should pay, declare the tax timely and accurately and fulfill their obligation of tax paying. In tax paying by credit, correct tax awareness, popularized basic knowledge of taxation, normative utilization of taxation, corresponding tax information, high-efficient taxation service and so on are the essential conditions. Tax paying by credibility is closely related to administering tax by law since both of them are inherent requirements of market economy.Second part: Analyze the current situation and cause for tax paying with sincerity in our country. Summarize the current situation of tax paying with sincerity and analyze, the cause for tax navine without sincerity in our country.Third part: Research comparably to the abroad tax trustworthiness. Some beneficial experiences in abroad deserve us drawing lessons from, this paper advertises for tax collecting copy to the United States, Singapore, and Japanese in amount's ways. Puts forward some reference in specific ways: Especially tax serviceFourth part: The basic thinking to construct mechanism for tax paying with sincerity in our country. Chapter one enumerates the experiences of rise up the tax-paying credit of out country. Then chapter two provides some suggestion from taxpayers, government action, tax collection and management and society credit system. All these base on our country experience and the tax-paying credit losing. Taxpayer is the key point of tax-paying credit, so we should propagandize and influence our taxpayer. But there are also some outside factor influence our taxpayer's credit. This paper analyzes the factor impersonally to provide fair and reasonable tax environment.Advantage and disadvantageThe innovation of this paper lies in three aspects. First, extend the intension of "tax paying with sincerity" by referring the experts' description about "tax paying with sincerity", and give a clear definition to"tax without sincerity". Second, it makes a relatively thorough analysis of conditions of tax paying by credibility and reasons for non-credit tax payment. Thirdly, it elaborates some basic ways of paying tax by credibility from different angles of subjects of taxation, tax-payers and tax spenders.But, this paper also has some shortage. Because the tax-paying credit materials of in country and out country are lacking, so the tax-paying credit academic analyzing and the suggestion of rising up tax-paying credit of our country need further researching.