On the concept of improving taxpayer

Abstract: The concept of taxpayers over the years the field of finance in accordance with our 'national distribution' theory defining the product of the tax, is the field of tax law in accordance with long-term 'power relations that' the results of the qualitative relationship between the tax laws. In the deepening financial and tax reform, the basic framework of public finance, construction, rule of law, promoting compulsory service-oriented type of tax administration to changes in tax administration, the growing importance of patent protection tax **** Today, the concept is outdated and should be modified and improved.

Keywords: concept of taxpayers, the state distribution theory, theory of power relations, public finance, taxation, legal principles

First, our current concept and form the basis of the taxpayer

Domestic scholars discussed the concept of the taxpayer, almost without exception, be defined as the tax directly bear the tax liability under the units and individuals, for example, that 'the taxpayer is a legal and administrative regulations is liable to tax units and personal, 'or that' the taxpayer is liable to tax under the tax law units and individuals, 'China's current <<Tax Collection and Administration Law>> Article 4 also provides that the law and administrative regulations is liable to tax units and individual taxpayers. The formation of the above definition has its deep historical and realistic basis, those who choose its two-fold.

(A financial circles to define the concept of tax

For a long time, in China's financial circles dominated by 'national distribution' theory that the state is accompanied by the generation of fiscal generated. With the continuous improvement of productivity, the emergence of human society, private property and class, in the irreconcilable class contradictions products - National after the election, we must part from the social distribution of income account for the existence of national institutions to maintain and ensure the realization of its functions, so it was a finance this particular economic activity. Therefore, 'the state or government fiscal revenue and expenditure activities, it is a government to take some form of (physical, labor service or value form part of the national income is allocated to the object, the country needs to achieve the implementation of its functions, the distribution of activities. 'Accordingly, as the main source of tax revenue is' state to provide public goods to society, by virtue of executive power, in accordance with legal standards, and economic organizations to residents forced to, free of charge and get revenue. ' can be seen in this concept, the tax has been characterized as a country to achieve its functions to achieve an important form of public income, and this made a unilateral, that the surface do not require the consent of the public in here, highlight and demonstrate the tax regime based on its so-called 'free' and 'mandatory', the public (the taxpayer's obligation is too much emphasis, it seems that only obligations that the taxpayer does not have any rights at all, in contrast is the state's obligation is to water down or even ignored, highlighting the front of the taxpayer is backed by coercive force of the national tax collection authority, and this power has sometimes been abused. this context, the taxpayer shall also seems to be the negative a tax liability of the units and individuals.

(B) tax law scholars on the relationship between the nature of the tax law definition of

In our tax law scholars over the years, the concept of the tax due by the 'national distribution on 'the impact of the legal nature of the relationship on tax issues, has been respected,' said power relations. 'The doctrine that' the legal relationship between the tax authority is to rely on financial resulting relationship, based on national or local public bodies and the people as superior to the main form of power relations, the legal relationship with the people to obey such excellent characteristics of the power law relationship is ... ... tax tax tax authorities constitute punishment for the center subject to the power relationship, in this relationship, the state administrative organs and their representatives is to have the tax advantages of the status and rights of both self-implemented, taxpayers subject to the executive search only the obligation to be punished. ' And so the qualitative relationship between the tax laws, the tax will act no different from general administrative act, the tax approved, the implementation seems to penalties for violations of the police is no different, and as such offenders bear more obligations of taxpayers , there is nothing wrong with the.

Second, the concept of the taxpayers need to be improved

In the current China to deepen fiscal and tax reform, efforts to build a framework of public finance, and comprehensively promote tax law, construction law-based government services in the context of the government, the taxpayers have to be revised and improved concepts, emphasizing the characteristics of their rights, to enhance its dominant position, is undoubtedly correct and necessary choice.

(A framework of public finance has become the financial and tax reform-oriented goals

As China's socialist market economy system and continuous improvement, the last century, in order to handle the economic and social transition, transformation of government functions and financial functions brought about change and transformation of financial problems, timely put forward our framework of public finance-oriented of the target. One of the basic characteristics of this guide is to equal rights of citizens, political checks and balances on the premise of public choice as a normative decision-making mechanism, that is, to achieve the democratization of financial management, decision-making more scientific and social life of the rule of law . that regulate the balance of powers is actually a public choice 'political civilization' contains a base path, the so-called theory of the balance of powers: the public's right to resist and restrict the increasingly large and seems to be no boundaries of state power in this mechanism, although the direct performance of the financial activities for the government tax-free transfer of the main form of public property income to government purchases, transfer payments and other forms of market unwilling or unable to provide effective delivery of public goods, but when the family - wealth and enjoy the ultimate owner who is the public (taxpayers, then the government and the public (the taxpayer's relationship is 'steward' and 'master' relationship for the blind, public finance, money is the owner of the public ( taxpayers, not the government's housekeeper. butler can control how much money, how to arrange the use of the money, are determined only by the owner, must upholds the owner's will with the main way is through tax revenue, and tax by the public (taxpayer decision that the public (taxpayers control the tax decision, public finance has become the origin and basis points according to it, should be highlighted that the rights of taxpayers, rather than as the main tax state power, or is its head.

(B tax according to law, construction law the government has become China's construction of an important part of the government

Since the 1980s China began in the planned economy to a market economic system of great change, not only to reshape the market in the optimal allocation of resources in the basic position and role, but also to highlight the theme of rule of law and rules of governance value and meaning, the market economy must be the rule of law, the economy in the party's congress clearly put forward the grand goal of building the rule of law, after the late 1990s, the State Council passed the <<State Council on promoting administration according to the decision 'opens the construction of a government by law, limited government, responsible government and government service journey, and respect for the rights of citizens and promote the construction of the rule of law is to promote the proper administration of justice according to law. is the power of the rights, powers for the right to health, for the rights and survival, for the rights and interest rates, has become the consensus, the former type of government regulation increasingly shift to service-oriented government.

Therefore, the field of tax law changes in the main body of China's tax revenue greatly inflated sense of power, poor awareness of the status of tax services, tax effective control of the main acts of abuse of power and desire the status quo, the construction of the rule of law to adapt to the needs of government and government services, promote the taxpayer's consciousness and awareness of their rights is a priority.

Third, the concept of perfect logic taxpayers

On the one hand, in the public finance framework, the taxpayer's state or government to provide public goods or services to benefit, it should provide money to the latter, the tax is that the exchange between the two, which is called the tax 'exchange relations that' The problem lies in the exchange relationship, the taxpayers have the right to decide, including tax (the tax on any tax, levy the amount of tax), tax supervision (supervision of tax collection, supervision of the use tax, tax relief of the right (the right to administrative remedies, the right to judicial relief a wide range of rights (the rights of taxpayers in terms of its content can be divided into macro-and micro taxpayers on the overall rights of the taxpayer's individual right. taxpayers macro- the whole right, is reflected by the tax between the state and taxpayers in the political and economic relations with taxpayers the right to individual taxpayers the right to micro, refers to the specific relationship between the taxpayer in the tax levied enjoyed rights, such rights and state tax collection and tax administration authorities directly linked to management practices, mainly for the tax levied for the procedural rights, and responsibility in accordance with the law, in accordance with legal obligation to pay taxes (the so-called legal principle of taxation. As the subject of taxation in accordance with the law of State or Government have the power to tax, while responsibility to protect the legitimate rights and interests of the taxpayer's obligations and responsibilities, therefore, the taxpayer is primarily a rights-holders, and is an obligation persons, and only to fulfill his own will. State or Government, but is in accordance with the will of the taxpayer, entrusted by taxpayers to the tax, and in accordance with the taxpayer's intent to use tax, this mechanism is referred to as a public front One of the basic features of the financial mechanism of public choice.

So, between the government and taxpayers should be service and the service relationship: government action should be based on the interests of taxpayers as the starting point and goal, the government should and can only be the servant of the taxpayer for the taxpayer, the right is primary, the obligation is secondary, is to have the right, after the obligation, rather than the reverse, which is obviously different from the traditional theory of State or Government for the tax mandatory, free of undue stress, which in a considerable extent, it should pay taxes for our citizens awareness of the weak long-term pay.

Links to free download http://eng.hi138.com

China currently only seen on the taxpayer's legal definition - <<Tax Collection and Administration Law>> Article IV: Legal and administrative regulations of the units and individuals bear the tax liability for taxpayers no doubt, where the taxpayer not have a personal sense, he just tax collection and management of a specific object, rather than true full sense of the taxpayers. say this is because it is only the bearer of obligations rather than rights and obligations of the entity, at best tax administration is the sense of a title, but the exchange between the parties as a tax the taxpayer, should be a rational economic man, is a character with full citizenship of people. rational economic man is selfish, as to whether it helps their own behavior criteria for judging. The reason why the taxpayer to pay tax, the taxpayer is relying on individuals to purchase power can not reach the public needs such as national security, ceremony will be law and order, environmental protection, energy, transport and social security, etc. If the government provided Public demand can not be value for money, the taxpayers in this economy people may refuse to pay money, so, as a rational economic man, the taxpayers want to enjoy the right to expect from the alienation of their labor income in the corresponding part of the revenue that return, which is the taxpayer's rights and only rational economic exchange relations personnel may become a party of tax, because it is a rational economic man, the rights and obligations of the taxpayer should be unity. In addition, the modern democratic state, citizens as masters of the masters, should enjoy the full sense of the citizens of personality, in addition to an obligation, is more important is the enjoyment of rights.

On the other hand, in the constitutional system, relative to the field of tax law, 'power relations, said,' more and more widely accepted, 'said the debt relationship' seem to be more fit and more conducive to the rule of law in the field of tax law to achieve the target of .1919 In Germany <<Weimar Constitution>> and <<German Tax Law 'that establishes the relationship between debt and Germany tax law scholars 阿尔拜特海 bazar in his <<tax>> a book on the theory are described He believes that 'relations between the state tax law to fulfill the request of the taxpayer the relationship between the tax debt is a debt claim, the state and the taxpayer is the legal relationship between creditors and debtors of the question of correspondence.' In this case, 'the government and the public (taxpayers obvious inequality between the command and obedience relationship, has long been characterized by an equal relationship between service and replaced by cooperation.'

In fact, the more modern Western administrative performance of government relations for the basic idea of ??taxpayer services, and more reflects the relationship between administrative law levied on the two sides of equal status, such as the United States in 1994 and 1996 announced <<**** Lee Act tax>> bill clearly taxpayers are entitled to professional service and courtesy, even by the rough treatment, the taxpayer appealed to the right, until you get satisfactory answers so far in France in order to better protect the rights of the taxpayers, the provinces have established provincial tax commission, which is an independent body, half from the tax authorities of its members, half from taxpayers, also known as the Committee on the other is worth mentioning that in 2009, November 6, China's State Administration of Taxation announced on its official website <<**** Administration of Taxation on tax benefits and obligations of the notice>> that our interest in the law to protect the road tax **** taken a landmark step.

Although it can be 'debt relations, said,' to explain physical behavior, including tax and tax program behavior, including behavioral problems of all taxes on the remaining controversial, but its re-examine the tax for the act, a revolutionary qualitative relationship between the tax laws, to restore the rule of law country where the taxpayer proper courtesy, to protect and respect the rights of taxpayers, restrict and control the power of taxation is no doubt the subject of great theoretical and practical significance it is conducive to both taxpayers and tax status of the main scientific orientation, help to protect the rights of taxpayers, tax benefit from a mandatory subject of behavior-based to a service type, and ultimately help to achieve the rule of law in tax matters. as opposed to 'power relations', 'the liabilities that' highlights the taxpayer rights, under the framework of public finance and the aforementioned dominant position of the taxpayer carry forward echoes.

To sum up, either as one of the basic features of public finance of public choice theory and the rights of taxpayers subject position of the essential requirements, or the constitutional system of government by law as an important feature of the service-oriented government of the tax benefits **** respect, have highlighted the characteristics of the taxpayer's rights, therefore, then the taxpayer is only defined as 'the laws and administrative regulations of the units and individuals liable to tax' has become very outdated, suggested that it be defined as 'legal and administrative regulations have the right taxes, bear the tax liability of the units and individuals. 'On the surface, this seems only a minor textual changes, but it's the concept behind it reflects the profound changes: from the national to the individual-based based, to the public from the official standard-based, from the power-based to rights-based, from the administration to force the type of service-oriented administration. and this concept will have an immeasurable change in the practice of power, and thus become the deepening reform of China's fiscal revenue, build framework of public finance, taxation according to law, with the tax law, construction law one of the government's potential power.


[1] Liu Jianwen, Tax Law [M], Beijing: Peking University Press, 2007:84

Mr Chan, Finance [M], Beijing: China Renmin University Press, 2007:217

Deng Ziji, Finance [M], Beijing: Higher Education Press, 2008:22

Hu Yi Jian Taxation [M], Shanghai: Shanghai Finance University Press, 2008:1

Fan Liming, etc., the tax law of [M], Beijing: Economic Science Press, 2004:105

Jia Kang, on the establishment of a framework of public finance [J], National Institute of Public Administration, 2005, (3

Zhang Xin, of the tax public: public finances and the point of origin [J], foreign-related taxation, 2003, (5

l Gangong Ren, On the use of the taxpayer's tax oversight [J], Tax Research, 2004, (1

Oil Xiaofeng, Wang Zhifang, tax deeds and tax **** Lee's protection [J], Tax Research, 2007, (2

[10] Dong Xianfeng, tax legal relations [M], Guangzhou: Guangdong Higher Education Press, 2007:28 [11] Song Runsheng, Dan Xuefeng, meaning tax according to law [J], Tax Research, 2003, (6

Links to free download http://eng.hi138.com

Tax Theory Papers