Research On The Good Faith Principle In Tax Law

As "imperial clause" of the private law, good faith principle plays a tremendous role in it. Nowadays, public law and civil law has a trend of mixing together, this principle is inevitably into the public domain. Under the condition of socialist market economy, tax law both has private and public law characteristics. So introduce the good faith principle into tax law is not only to taxpayer trusty interest protection for the need of legal principle, but also to the beneficial supplement of the tax. It is inevitable requirement of the socialist market economy and the socialist legal system construction, can guarantee the administrative relative person realizes its legitimate interests and reasonable expectations, promoting China's tax develop to legalization, standardization. Therefore, the author thinks that develop honesty and credit principle into tax laws is very important.To sum up, this thesis consists of five parts as follows:The first part analyses the connotation of the principle of good faith. This part analyses the connotation of the principle of good faith in civil law and its legal implications. Reveals the meaning of good faith principle in tax law, and further explore the function of this principle in tax law.Part two:discuss the theoretical basis and practical support that introduces the principle of good faith into tax law. At first this section discusses the theoretical basis of this principle applying to law tax. At second, from our tax credit status and the reason of lack of sincerity, provides the real support for the honest credit applying to tax lawPart three:discusses the location of the principle of good faith in the tax law. By way of comparing the relationship between the principle of good faith and the principle of tax legality, the author points out that the two principles not only mutual complement but also mutual harmonize.Part four:analyses the requirements to the main body of tax legal relation. This part defines the tax law relations at first. Then, elaborate the requirements to the main body when the principle applies to tax law. Part five:discuses on how to improve our tax laws of honesty and credit principle.This part includes three aspects:the principle of credibility system design, operation level, culture construction and so on.To sum up, in the field of the revenue, because of the good faith, has trigger contradictions increasingly serious. It needs to introduce the honesty and credit principle of tax on resolving conflict areas. This article from the Connotation of good faith, through analyzing theoretical basis and practical support of the principles in comprehensive way, defines the position of the principle in tax law. Finally, this paper core part, also be this distinctive place, is further expounds the requirement of principle to tax legal relationship, and propose operability opinion on how to perfect principle of good faith in tax law.