First, the management of cultural origin
The theoretical basis of Western management is the legal principle of taxation. Tax legal principle is the basic principle of tax law, which is determined by the legislators, that is, if there is no corresponding tax law as the premise, the state can not be taxed, while citizens have no obligation to pay taxes. Citizens must pay taxes in accordance with the law of the tax, while the tax authorities in the case of no legal basis can not be free to tax citizens.
The legal principle of Taxation originated in the medieval england. In 1688, "Glorious Revolution" of the outbreak of the birth of the "bill of rights", the taxation principle of legality in the UK final has been established and once again emphasizes the "king of the Congress agreed to and arbitrary taxation, is illegal." Subsequently, the western countries have adopted the legal principle of taxation. France issued of the French republic constitution "the provisions of Article 34" taxation must be prescribed by law "; the constitution of the United States in the first are defined, namely tax law must and can only come from the house of Representatives, only the house of Representatives and put forward by the law, the government to tax the people; the Italian constitution article 23 provisions" in accordance with the law shall not require any personal tax or property tax. " By the laws of the developed countries can be seen, tax laws are set based on the statutory taxation principle, the tax law can fully shows that western countries tax thoughts of cultural origin sources in the tax revenue legal principle.
In the history of our country, people by Confucianism disseminated, respected filial piety etiquette country Ampang by confucianism. The ruling class to common people advocate advocates is a kind of absolute free tribute loyalty to the table, which makes the tax thoughts in the history of our country has the nature of a non legal. In China's feudal dynasties of the past ages, people hengzhengbaolian and profligate monarch is not in the minority, and method of collection, abiding by the law of the phenomenon also is very common of. Therefore, this period of tax legislation is often a mere formality.
Before the reform and opening up, the new China was founded, China's government power is too concentrated, the degree of democratization is not high, a real tax law does not exist. At the time. In China only the consolidated industrial and Commercial Tax Provisional Regulations "is through the principle of the Standing Committee of the National People's Congress passed, but the form is the regulations, by the State Council promulgated, as regards the formulation of other tax is by the administrative organs are responsible for. This situation is very rare for the western countries that are popular in the tax law at that time. After the reform and opening up, the tax legislation in China has a great development, after the tax system reform in 1994, the legal system of tax revenue in china. But in addition to the tax collection and management law "," law on personal income tax ", the enterprises with foreign investment and foreign enterprise income tax law" and other minority several tax law is passed by the National People's Congress and its Standing Committee, other the vast majority of tax law is only in the form of provisional Ordinance, interim provisions and other stay in the level of administrative regulations. These Interim Regulations and provisional regulations in the implementation of a long time, still not been perfect legislative procedures. In the spirit of the law, Montesquieu once pointed out: "if the executive has the power to decide the state tax, and there is no need to agree with it, then freedom will not exist. Because this is the administrative right in the legislation of the most important key to the legislative nature of the power of the." Therefore, China's tax thoughts and Western countries "the principle of statutory tax is contrary to the.
At this stage to improve our tax legal environment, it is necessary to the tax legal principle to implement the tax legal system construction, put this principle as the first principle of tax legislation, only the implementation of the tax principle of legality and the principle of the tax legislative power by the National People's Congress and its Standing Committee exercise, China's macro environment for the rule of law can be improved. The perfect tax legislation, at the same time, for the amount of tax levying, tax categories and tax incentives and other important issues are shall be the highest authority stipulated strict statutory taxation procedures, thus ensuring let taxpayers know legislative matters and to participate in the legislative process.
Two, the difference of citizen's consciousness of paying taxes
The formation of the taxpayer's consciousness of paying taxes and the social culture of the country and the culture of the rule of law are not separated. In western countries, people generally have spiritual sustenance, and this kind of spiritual sustenance and religious related, behavior by the legal constraints. In western countries the law, tax evasion, etc. as a symbol of the immoral. Therefore, tax evasion behavior is generally people despised and condemned. "Only taxes and death are not beyond the", which is a deep-rooted concept of the west.
Traces back to the history, we can find that, Chinese people for the tax awareness is often "taxes", "rehabilitation" thought influence, that from the psychology of the tax nature of exclusion that pay taxes is the exploitation of their own interests. Also in the real life, people for tax evasion, illegal behaviors exist fluky psychology, think the pay less tax or not to pay taxes on their behavior with minimal impact on society as a whole atmosphere.
Therefore, in order to truly arouse citizens tax tax consciousness and enthusiasm, can not only rely on vague boring slogan to appeal to people, in the hope of inspired people consciously tax. Because "but true to deter crime: the tradition of observing, the traditional and rooted in a deep and passionate belief, that is, the law is not only secular policy tool, and is part of the ultimate purpose and meaning of life." For the problem of how to make citizens consciously pay taxes and do not reject the tax, the author believes that can be considered from two aspects. First of all, to change the attitude of citizens to pay taxes, so that the correct idea of tax revenue. Government should truly let tax collected from the people, the benefit of the people, to taxpayers pay taxes at the same time, feel the government to provide the convenience of public goods and services to the people. Second, the government should effectively protect the rights of taxpayers. At present, our country has been in progress to protect the rights of taxpayers, but the measures to protect the right of taxpayer's right to know is still to be short of. In western countries, the government has done enough to protect the rights of taxpayers. Such as the United States, France and other government agencies, the government is responsible for the preparation of taxpayers' rights manual for the taxpayer to read; taxpayer in addition to enjoy the tax related to public welfare and also enjoys informed right, Gong Zhengquan, confidentiality, the right to pay taxes according to law and other. Therefore, in our country to develop and improve people's consciousness of tax on the road to go15.
Three, the relationship between the government and the taxpayer
The relationship between the government and the taxpayer should be a cooperative relationship, not the one side with the power to suppress the relationship of the other party. In the west, the taxpayer and the government are mutual cooperation and mutual respect. Because the government truly will tax the people. Therefore, the taxpayer to pay taxes to the state at the time of the more willing to believe that in the taxes to pay for their own interests, in other words, the taxpayer is in their own interests to achieve the noble right.
The citizens of the people's Republic of China have the obligation to pay tax in accordance with the law in the fifty-sixth article of the constitution." From this we can see that our country only emphasizes the taxpayer's duty to pay taxes, and does not have the obligation of the government to make any provision in the constitution, which may be the root of all problems. China has always stressed the obligation of taxpayers, tax has been free of charge in the concept of the people of our country deeply rooted, it is this concept, so that the relationship between the taxpayer and the government can not be improved. Government should not be unlimited emphasized tax free. On the contrary, the tax for the taxpayer is "paid", already mentioned the relationship between taxpayers and the government is a relationship of mutual benefit, mutual cooperation, government tax should be to provide public goods and services for the compensation.
Therefore, the determination of the duty of paying taxes should be based on the protection of the rights of taxpayers, and realize the unity of the rights and obligations of taxpayers. The government will achieve real tax collected from the people, for the people; the taxpayer to enjoy under the protection of the right to tax shall pay taxes according to law, in violation of the provisions of the tax law obligations to pay taxes should be prosecuted according to law the legal liability, which should be punished. As stated in our country ancient great thinker, statesman Xunzi "Ming etiquette to cure, play method is Hanzhi, severe punishment method to ban, can make all the world out of rule, to the good."