Research On The Construction Of Tax Amnesty System In China

Tax amnesty is a method generally implemented by many countries in the world to solve the problem of tax evasion.Its basic meaning is to exempt the tax evader if he declares the tax from his own initiative to the tax bureau.China has not established the tax amnesty system,but in practice,a lot of measures which are similar to tax amnesties had been taken.The most recent one is the policy which was released by the tax bureau in 2018,dictated that if the film and television enterprises and staff can do self-examination and self-correction,they can be exempted from punishment.But the policy is disputed,it is believed that it may destroy the tax equity and tax efficiency,and there is a question whether China to implement the tax amnesty.In the study,the questionnaire about tax amnesty was distributed to the public,and we found that when answering the question of whether to support the implementation of tax amnesty in China,people gave different comments.It indicated that the implementation of tax amnesty is a controversial topic.The views of both parties to the dispute provide some ideas for the legislative design of tax amnesty in China.To deal the problem,we need to analyze from the perspective of whether tax amnesty is necessary or not.After discussion,it is necessary to implement tax amnesty in order to improve the tax liability system,and to achieve tax fairness and tax efficiency.In addition,from the perspective of local resources,the fault-tolerant thought which is reflected from the ancient emperor’s pardon thoughts,to the modern criminal pardon system,and to other legal systems,is the same as the concept of tolerance which is delivered by the tax amnesty.It explains that the concept of tolerance has the profound thought origin in China.In addition,after observing the implementation of tax amnesties in other countries,we can gain some experience and lessons which can be used in China.So when we establish tax amnesty system,according to the practical experience and the situation of China,we should think a lot about the legislative purpose and the applicable conditions of the tax amnesty,in order to ensure the tax amnesty will have legal form and reasonable content.Then we will establish the tax amnesty system which will run effectively and adapt to China’s situations.