The assistant obligation of taxpayer means the taxpayer help the tax authority and offer the related information, data, evidence or method in order to clear the fact of tax. It is the affiliated obligation which belongs to the obligation of tax. The subjects are the directed taxpayer and some related people. The object is the fact of tax and some concerned evidences or method. The assistant obligation has the features of procedures, relativity, and synergy and so on, especially, it has the character of right. During the period of clearing, it can cut down the expense of tax authority and reduce the invasion to taxpayer in the greatest extent. It different from the obligations of the society and the administrative authority in tax.To consummate the system of assistant obligation of taxpayer, it need define the limits of it and obeyed these limits which named the principle of legal, the principle of proportion and the principle of human; Define the contents of it are: the directed obligations of Registration, Declaring, Accounting and the indirected obligations of accept, explanation, providing, coordinate; given the tax authority the power of Presumptive taxation when the taxpayer counter the assistant obligation. At the same time, it need define the responsibility of taxpayer on administration and criminal and perfect the related laws of administration and Criminal... |