The Application Of The Good Faith Principle On The Tax Planing

Good faith principle is the cornerstone of the modern market economy. As the "emperor term" of private laws, it has always played an important role. Tax paying by credibility is becoming a serious subject of our theoretical study and practice research in the area of taxation. This thesis will perceive from tax planing in this area, analyze the current situation and cause of tax planing by credibility, breakthrough from good faith principle, propose to utilize the double-adjustment function of good faith principle to further normalize the conduct of tax payers, improve the legal system of taxation, construct a harmonious and stable taxation environment, legalize and normalize the tax planing.The article consists of four parts.The first part is the introductory theory, expressing the the origin and the significance of the study, briefly analyzing the overseas and domestic research status with a comprehensive evaluation.The second part starts with the concept discrimination of tax planing, clarifying which against tax avoidance and tax evasion from its legal characteristics and composition elements. Then tax planing is ascertained to be a debtor-creditor relationship with a nature of equality in public law via the discussion on the development history of the theories of taxation legal relationship. Legitimacy analysis of tax planing is landed on this foundation. As a reflection of the autonomy of will in the area of taxation and a legal substance of statutory taxation principle, it has become a rational choice for tax payers to protect their lawful rights. As the "emperor term" of private laws, the good faith principle has continuously stretched its sphere of application to the public laws. Therefore, a full and reasonable theoretical basis exists before the good faith principle is adopted to tax planing.The third part begins with the current situation analysis of tax planing and paying by credibility. Several reasons are found for dishonesty including the weak tax consciousness of tax payers who are motivated by profit, legislative defects of tax laws, arbitrariness of tax execution, defectiveness of social taxation supporting mechanism,etc. The double function of good faith principle will normalize and guide the conduct of both sides in taxation, reasonably interpret and supplement the application of tax laws,balance the interests of the tax payers and the nation, reduce the cost of taxation, improve the relationship between tax levy and payment, etc. Meanwhile, the adoption of good faith principle to tax planing will enhance the mutual complementation and mutual adjustment with law-oriented taxation principle and realize the legal value connotation of contract spirit and the principle of equality. Therefore, it is the requirement of the reality to adopt good faith principle to tax planing.The forth part elaborates the measures to adopt good faith principle to tax planing. The tax organs of the government ought to exercise their power with good will and good faith, earnestly fulfill their duty of serving the tax payers, exercise their enforcement power and discretionary power in accordance with the legal spirit of justice and equality, provide the tax payers with convenient conditions to exercise their rights and establish a relationship between tax levy and payment of mutual trust. Meanwhile, the subjects of tax payment ought to fulfill their obligation of restraining the abuse of rights, plan their tax with good faith and good will and pay the tax according to substantive assessment principle in the precise of law-oriented taxation principle. The legislation body ought to expedite the processing of taxation laws, enact specific regulations for tax planing, further improve the Law of Taxation Acting, and bring taxation acting model into the area of tax planing to promote its healthy development.