Study On Taxpayers' Cooperation Obligation

Tax collection and administration is an important part of tax administration,which is an administrative act unique to taxation authorities according to their legal norms of taxation and has certain characteristics.It is widely existed in national economic life,closely related to personal interests and social development,and is characterized by strong statutory nature and cumbersome procedures.In the process of tax collection and administration,there are unequal status between subjects,low efficiency in identifying tax information,difficulty in tax inspection and insufficient protection of rights.Therefore,it is necessary for the law to stipulate the obligations to be performed by taxpayers when assisting tax authorities in tax collection and administration in order to improve the efficiency of tax collection and administration and protect the legitimate rights and interests of taxpayers,i.e.the obligation of taxpayer cooperation.From the perspective of both legislation and enforcement,it is important to impose the duty of cooperation on taxpayers.The study of taxpayers’ duty to cooperate can facilitate the improvement of the existing legal regulations,improve the efficiency of tax collection and administration,and protect the tax interests of the state.At present,only the Tax Collection and Administration Law and the Implementation Rules in China’s current legal system deal with the taxpayers’ duty to cooperate,but they do not form a specific chapter and the provisions are rather brief.However,in the operation of the taxation system,the taxpayers’ duty to cooperate is an indispensable and important factor,which exists in every aspect.In Taiwan,the theoretical research on it has started earlier and has produced certain results,and the legal regulation at the legislative level is also more comprehensive.Therefore,it is really necessary to absorb its advanced theoretical and legislative experience to guide the improvement of the provisions on taxpayers’ cooperation obligations in the mainland of China.In general,this paper adopts the research structure of problem identification-experience learning-problem solving,and mainly researches the taxpayers’ cooperative obligations from four parts,each part is as follows: the first part is the theoretical basis of taxpayers’ cooperative obligations,which focuses on The second part is the analysis of the legal nature of taxpayers’ cooperative obligation,which analyzes the theoretical controversies between Chinese mainland and Chinese Taiwan in this regard,and then elaborates its legal nature.The third part is about the current situation and problems of taxpayers’ cooperative obligations in China,which analyzes the current situation of legislation and law enforcement,and concludes that the taxpayers’ cooperative obligations have vague regulations,lack of incentives,weak protection of rights and interests,and lack of restrictions on the discretionary power of tax authorities after violation.The fourth part is to suggest the improvement of taxpayers’ cooperation obligation in China,which mainly includes improving the content of taxpayers’ cooperation obligation,constructing incentive mechanism of taxpayers’ cooperation obligation,strengthening the protection of taxpayers’ rights and interests,and limiting the discretionary power of taxation authorities.Through the study of taxpayers’ cooperative obligations and the improvement of related theories and legal norms,it is hoped that the tax compliance of taxpayers can be improved,the tax collection and management environment can be optimized,and the modern tax law concept can be realized.