重塑中国的税收观念（Reshaping Chinas tax concept）.docVIP

重塑中国的税收观念（Reshaping Chinas tax concept） Reshaping Chinas tax concept Reshaping Chinas tax ideas, 2008-12-20, 15:15:36 The so-called tax concept refers to the people for tax basic views or attitude, also is in line with what kind of ideas or principles, use what rules to regulate the main tax relations, to handle tax relationship between the specific rights and obligations of social relations. It includes peoples view of nature and function of the tax on the current tax system requirements, attitude and evaluation, tax collection and management of tax behavior explanation, of various tax related phenomena in the societys views and attitude etc.. Influenced by Chinese traditional ideas, we often only publicize the gratuitous and mandatory tax, and rarely involve the rights of taxpayers, so that the Chinese people into the tax revenue is the misunderstanding of the concept of unequal rights and obligations. Of course, we do not deny that the tax law is the obligation of citizens, the tax law is a compulsory standard, but to a certain extent we put too much emphasis on this point, while ignoring the taxpayers have the right, the corresponding tax organs have their obligations. With the progress of society and the promotion of civilization, especially after joining the WTO, the vision broadens, enabling us to realize that rights and obligations are symmetrical, and tax is no exception. The deviation of our countrys current tax subject concept, and the antagonism caused by taxpayers and tax authorities in thought, affecting the enthusiasm of the taxpayers tax, tax authorities tax increases the difficulty, resulting in a huge loss of state money, seriously hindered the development of Chinas tax law before the implementation of the tax, so timely update of concept, according to the market under the condition of economic conception of Taxation rights and obligations are symmetrical, respectively, with tax and regulate the taxpayer tax behavior, establish the rights and oblig