Research On Legal Rules Of Filing The Tax Credit

Tax-paying credit is not only the expression of taxpayers' credibility in tax system, but also one of the tax authority's important measures in regulating the tax order. Filing the tax credit means running the tax credit in the way of file, including collecting, recording, retaining the information reflecting the tax credit, evaluating, promulgating and taking different measures according to the assessment. Running the tax credit in the way of file not only promotes the equitable and efficiency in tax, but also increases revenue and promotes the construction of the social credit system.To regulate the process of filing the tax credit is based on perfect rules of law of filing the tax credit. Although there are some laws about filing the tax credit in China like Tax Administration Law, Tax Credit Management Law and so on, we are not satisfied with the tax credit management status in practice. Such as there are obvious differences among the tax credit rating policies in different provinces, and many taxpayers confuse A-class tax credit with the honorary title. It not only reduces the fairness and authority of the tax credit assessment and blocks working of the tax credit assessment, but also lay hidden in the construction of social credit system. It mainly dues to the imperfect fragments about filing the tax credit and the expressions are the low rank and the improper legal norms of tax credit filing legal. The exploration of the legal basis and the reference of foreign experience are the basis and premise of the perfect legal norms. Therefore, the author analyses the legitimacy of filing the tax credit from the perspective of the principle of honesty and credit, tax contract theory, tax compliance theory and tax administration economy principle, and then discusses what we can learn from the filing tax credit rules of America, Germany and Japan. In order to make the tax credit filing legal rules perfect, aiming at the defects of the tax credit filing legal rules in China, the author puts forward that we need making the tax credit filing legal system perfect, diversifying the tax credit rating evaluation subjects and improving the degree of perfection of the legal rules on information collection, grade evaluation, grade publicity, application of the results of the evaluation and supervision.The paper consists of five parts, and the main contents are as follows:The first part introduces the concept, legal relationship and function of filing the tax credit, then puts forward that filing the tax credit can promote tax equality and tax efficiency and optimize the tax administration order.The second part describes the history and status of the legal norms of filing the tax credit, and then analyzes the defects of legal rules of filing the tax credit including the low rank of laws, the limited subject of rating, the imperfect way of selecting tax information, the unreasonable evaluation mechanism, the inadequate public efforts of tax credit evaluation, the insufficient influence of tax credit applications, the absence of oversight mechanism and so on. Therefore, the above problems need to be solved to improve the legal rules of tax credit.To clarify its legal basis, the third part analyzes the legitimacy of filing the tax credit from the point of view of principle of honesty and credit, tax contract theory, tax compliance theory and tax administration economy principle.The forth part describes the rules of filing the tax credit in America, Germany and Japan, and analyzes the experience of improving the legal rules of filing the tax credit according to the situation of our country. America mainly relies on market forces to adjust tax credit, and establishes a perfect supervision system. German government administrates the tax credit by the established system, and the rules of protecting taxpayers' rights and interests are very comprehensive. Japan administrates the tax credit by the taxpayer self-rating, tax investigation and the implementation of the blue declaration system. At the same time, the three countries have established the relatively perfect legal systems of tax credit and the tax credit application mechanism with the extensive influence.Combining with the above theoretical basis and the experience of foreign countries, in order to make the legal rules more perfect the fifth part puts forward suggestions of improving the legal rules of filing the tax credit from seven aspects according to the defects of the legal rules of filing the tax credit. They are improving filing the tax credit legal system, expanding its subjects and ways of selecting tax information, making the tax credit evaluation mechanism more reasonable, improving the public efforts of tax credit evaluation and influence of tax credit applications, constructing the oversight mechanism.