Tax honesty Research
|School||Dongbei University of Finance|
|Keywords||Sincerity Tax paying Tax paying With sincerity Tax administration by law|
In recent years,sincerity has become one of the most concerned subject in our life. It’s very necessary to advocate tax paying with sincerity according to the analysis of the current circumstances of tax condition in our country.As one of the most important content of our traditional moral culture, sincerity has played an important role in politics,economy, and social development from ancient times. As a matter of fact, sincerity and credit is not only the basis and foundation of moral construction,but also the cornerstone on which the human rely for existence and development. After dozen years of devoted work by tax authority all over the country and social personalities of various circles,the citizen’s awareness of paying tax has been greatly improved.Looking back the fourteen months of tax law publicity in our country,all the subjects have related to sincerity from 1999, especially from 2002. Tax administion by law and tax paying with sincerity have been gone up to a new level in our country.All the subjects of tax law publicity month in 2003、2004、2005 are "pay tax with sincerity by law,construct the well-to-do society".For one thing,this is the objective requirement of keeping pace with the times in our tax work ,embody the mutual integration and promotion of the target on paying tax with sincerity by law and constructing the well-to-do society.For another,it is beneficial to enhance the consciousness which the major taxpayer pay tax with sincerity by law,and creat a favorable atmosphere of public opinion in all society.However, the existence of a large quantity of illegal activities in our life,such as,tax evasion、tax resistance , the cheat of export tax refund ,and the behavior against sincerity has disturbed normal economic order,affected the function of revenue and macro-regulation to exert,and utmostly given pernicious to our country and society. This thesis analyzes the current situation of our tax paying with sincerity and the reasons on the basis of the brief introduction of the relevent theory about paying tax with sincerity,and puts forward the foundamental thinking to improve the awareness of paying tax with sincerity in our country, aimed at defining that tax paying with sincerity is the ideal target pursued by us in tax work, it is a long-term and arduous task to turn it into reality,and need mutual efforts by government、taxpayers tax authority and all the society.There are three chapters in this thesis:Chapter one: The cognition to basic theory of paying tax with sincerity. I give the basic definition and the sense of paying tax with sincerity at first, then analyze the relation between tax paying with sincerity and tax administration by law,and through analyzing the motivation of game theory,psychology of taxpayer’s behavior,and the pattern of tax-payer’s behavior, so as to look for the theoretical basis to improve our awareness of paying tax with sincerity.Chapter two: The current situation and the reason for paying tax with sincerity in our country.At present, the situation of paying tax with sincerity in our country is taking a turn for the better.But many negative factors which exist in the field of tax have seriously affected the process of construction in paying tax with sincerity in our country indicated by a large quantity of data and materials.Based on the analysis of various forms of paying tax without sincerity in the society and their harmfulness, I analyze the reason of paying tax without sincerity in our country from six respects.Chapter three:The foundamental thinking to improve the awareness of paying tax with sincerity in our country.This part is the focal point in the whole thesis.Through studying and drawing on the successful experience of foreign countries in paying tax with sincerity,and combine our objective reality,I analyze many respects,such as,morality, law, tax using by government, tax collecting by tax authority, tax paying by tax-payer,and intermediary service by tax agency. At last ,I put forward the foundamental thinking to improve the awareness of paying tax with sincerity in our country.