不通则痛、通则不痛（No pain, no pain）

不通则痛、通则不痛（No pain, no pain） 不通则痛、通则不痛(No pain, no pain) "No pain, no pain" -- on tax system in China by tax agency (Part Two) "No pain, no pain" -- on tax system in China by tax agency (Part Two) 2009-02-03 21:17:22 2. transparency principle (transparency) There is an explanation on the WTO official website ( /): "Sometimes it is as important as not to promise to exacerbate trade barriers as it is to reduce it, because this commitment gives investors a more definitive estimate of their future opportunities. With this stability and predictability, investment and job creation can be encouraged, and consumers can fully enjoy the advantages of competition, more choices and lower prices. The government's attempt at a stable and predictable business environment is the so-called 'multilateral trading system'....... "A country can only change its unity of restraint after full consultation with its trading partners, which means that it can make up for their transaction losses. One of the major achievements of the Uruguay round of multilateral trade negotiations is the increase in the number of trade under a unified constraint. As far as agriculture is concerned, all products have adopted uniform tariffs. The result of all this is to build a market that is really safe for both traders and investors....... "The whole system also tries to strengthen predictability and stability through other approaches. One approach is to eliminate restrictions on imports by eliminating quotas or other similar means; the other is to make the country's trade policy as clear and open as possible. Many WTO agreements require the government to make policy public by implementing or informing the WTO at home. Conventional monitoring of a country's trade policy can promote transparency in the country through trade policy review mechanism: both at home and abroad." The management of foreign trade transparency principle requires each member will be the effective implementation of laws and regulations, administrative regulations and judicial decisions quickly to be published, so that other members, government and trade operators to be familiar with; existing agreements and treaties between the members of the government or government agencies signed the impact of international trade policy should also be published in a timely manner; members shall, in its territory, unified fair and reasonable implementation of laws, regulations and administrative rules, judicial decisions, etc.. A stable (stable) environment for investors to assess the predictability of investment (predictable). On this basis, China can overcome domestic reform encountered resistance, solve a series of problems of enterprise management, industry monopoly, all kinds of enterprises can not compete on equal conditions, to accelerate the transition to a socialist market economy, the establishment of a truly effective economic system. For the market economy, the investor is not profits through speculation and short-term behavior is simple, the focus is a participant in the market economy system has the desired precision calculation, in order to obtain a long-term and stable interest. This is the decision characteristics and market economy: market economy either capital investment or production, sales are often trans regional large-scale, and long time. The expansion of the scale will inevitably lead to increased risk, not only from unpredictable nature, but also from anthropogenic changes, which may be swift and lethal. It is necessary to forecast the risk and put forward the corresponding countermeasures. Therefore, in order to ensure the further development of the market economy, the stable rule of law environment will have to be expected. Webb (Webber) called modern capitalism "Rational Capitalism" in order to distinguish the so-called primitive capitalism from the short-term speculation to gain huge profits". But for our country, the establishment of a unified, open, transparent legal system is not difficult to say, it is difficult to operate in a unified, open, transparent operation of these rigid legal provisions. If the most favored nation treatment and the principle of national treatment emphasize the completeness of the legislation, the significance of the principle of transparency is no longer just the legislative aspect, It is further related to the field of law enforcement and justice. The main problems we face are: (1) there are differences in the implementation of laws, regulations and administrative regulations. For example: in general, by the State Administration of Taxation issued regulations, to be forwarded by the local tax authorities to produce results, in the forwarding process, time will lead to inconsistent laws and regulations lag, thus affecting the predictability of investors. (2) the interpretation of laws, regulations and administrative regulations is often inconsistent. There are many complicated factors, such as narrow local protectionism, behind the application of this interpretation and even the conflict. (3) there are too few channels and too low degree of understanding in tax laws and regulations. Although the explanation is different, it is still very difficult to get an exact explanation. This leads to the arbitrariness and arbitrariness of the law enforcement process, but the lack of extensive restrictions on the environmental base. (4) the administrative power is too large. It reflects the excessive participation of local tax authorities and their influence on investment behavior. Tax authorities should play an objective role in the implementation of the national tax policy, and should not be the decisive factor of investors' investment. (5) the legal range is too large, the rules will make investors at a loss and inconstant in policy, the lack of predictability and security. For this point, in the present case, it certainly exists and will continue for a certain period of time. As analyzed above, many loopholes in China's national principle, after the entry into the WTO will be improved greatly and make up, but this must be done by up to waste the law, from this perspective, the frequent change is inevitable, this point is a paradox will Chinese faces after joining WTO, and the "efficiency paradox and vs fair" in the meaning is the same. This is just what we can face and get a preliminary impression, but not far from the whole, at least not including the tax legislation level is too low, forward-looking is not strong and other systems itself brought about by the problem. The crux of the problem lies in the fact that the market economy of our country is incomplete, or it is inconsistent with the market economy that people can understand. Aside from the ideology, the market economy has its own inherent characteristics. It is not contradictory to build a socialist market economy with Chinese characteristics and respect the law of the market economy itself. Transparency has permeated all aspects of legislation, law enforcement and justice, and has made great demands on the whole legal environment of our country. At the same time, it also requires another supporting environment, an independent and experienced market intermediary. - due to the lack of predictability of the market itself, the lack of market intermediaries is easy to understand. Even if the current accounting firms and law firms in the market intermediary services, because of its inherent characteristics, can not even do relatively comprehensive market analysis and prediction. When we talk about the principle of transparency, the essence of the problem has been transferred to China's construction of the rule of law, how to let people have a clear grasp of the legal regulation, in order to guide their behavior, establish a consciousness of the rule of law society, is a pressing matter of the moment. We believe that this issue involves a very wide, especially in how to create their own legal environment in China traditional or existing legal culture background, in order to adapt to the current situation of the Chinese is the most ideal and most difficult. It is the best way and the only feasible way to learn from and transplant advanced experience when it is impossible to establish a complete system in a very short period of time, but it is in urgent need of a mature and complete restraint mechanism. Establishment of a network based tax information sharing system An ideal tax system should satisfy people's various demands. Contact us in the above theory and in practice, we believe that the China tax system how to improve the efficiency, easy collection, there is a long time problem in practice. The issue of unification and transparency of China's tax system is very urgent in the face of "WTO entry". To solve this problem, we focus on the establishment of a network problem, It is not a very strange proposal to set up a networked tax information sharing system, which is the inevitable trend of the development of tax collection and management in china. Now widely discussed, there are local tax information sharing system, electronic declaration in place, the establishment of business and tax information sharing system and so on. Many of the ideas have been put into practice. But what we want to discuss here is a more comprehensive tax information sharing system. Such a database that we envision should be a complete system. We think it is not enough to build such networks only locally, nor can we achieve the goal of building such a database. At present, the state requires all tax authorities to step up the network of tax registration, the local tax authorities also stepped up with a computer, but the computer in recent years the purchase of tax system for most will be the ticket management, and the energy efficiency ratio is too low. Since it has found the necessity of establishing a networked tax information sharing system, why should it be limited? Establishing a nationwide network of tax information sharing system should be put on the agenda. For such a database, our assumption is that..: 1. this database is not a database of one or more places, but nationwide. At present, China's tax system tax of two lines, to some extent, this ensures that the central and local tax revenue, but this kind of repeated collection, management, inspection, increase the tax cost and tax cost, but also caused a certain degree of confusion. For example, the place sometimes in order to guarantee their tax benefits, there are serious environmental problems at the company's adverse consequences caused by the convenient ways, sad. Cross regional projects are more likely to be the difficult situation for enterprises to meet the repeated tax payment. We believe that the tax system of the two lines of the country will inevitably bring about this problem. To solve this problem, we should rely on the unified management of the country. However, this does not mean that the tax and land tax should be unified. For China, a country with vast territory but unbalanced economic development, it will not be more reasonable, but it is not conducive to economic development. However, it is feasible to set up a perfect database. If our database can cover the entire country, then you can from the global to grasp the basic situation of the tax, can avoid the local protectionism caused obvious injustice at least, but also can achieve a unified tax system and the local flexibility of integration, so for the vast and varied Chinese more development level reasonable and favorable. 2., establish a complete tax database. Integrity is not only the summary including: tax situation around, and around the local situation summary, summary of the various departments of taxation; tax law not only includes tax policy, make the implementation included; including electronic tax sharing system; including business and tax information. This database should be involved in various departments. The establishment of a simple tax system includes two meanings: one is to simplify the tax system; two, to design a tax system that is easy to collect and manage. For our country, both of these are the problems, and it will be easier to solve the problem through the database. 3., the purpose must be embodied. If we build such a network of tax information sharing system, after the completion of only played the role of a set of data, it is beyond all doubt, and not on the tax system in our country, the tax work of great benefit, from the efficiency principle, it is not worth building effort from top to bottom the. It must embody the following aims: reduce tax cost, improve tax collection and management efficiency, make tax system clear, help the market intermediaries develop well and meet the need to join the WTO. Here are a few points that we think about, and discuss the possibility of doing this: 1. hardware aspects. In order to establish a nationwide network resource sharing system, we must first have some hardware facilities. This is no hindrance. As the improvement of the tax collection and administration means, in recent years the computer purchase tax system for the most will be the ticket management, computer management to control tax evasion did not play its due role. Therefore, it is imperative to formulate the electronic development plan of tax system scientifically. First of all, to strengthen the computer in tax registration, tax declaration, tax collection, tax inspection, invoice management and other aspects of the application, and constantly improve work efficiency and quality of work. Second, to speed up the process of network, unified tax system software, the central, provincial and municipal should set up data processing center, each center must be networked. At the same time, learn from foreign successful experience, improve the concentration of income monitoring and data processing. 2. software aspects. It is urgent to cultivate and introduce professional talents and improve the importance of establishing a nationwide network resource sharing system. On the Internet, we can easily search for tax related personal websites, but similar websites by the state or departments are rare. The software we refer to is in the final analysis of human problems, ideological issues, compared with the State Administration of Taxation web site and some excellent tax site will be illustrated. Of course, the software also includes purely technical security issues. Here, we'd like to make a few suggestions. The network tax resource sharing system is mainly for us to unify the simplification tax system service, therefore it inevitably makes the tax authority internal sharing primarily. But we assume: can we open up part or all of this to the public? We hope that the tax system has not only become the internal ties of China's tax department, has become China's tax window open to the public, make our tax system more transparent, to reflect the broader definition of "resource sharing", to better achieve our goal. Postscript We report here the practice has come to an end, frankly, in the practice, we continue to make progress at the same time, increasingly feel their own shortcomings, mainly reflected the defects in two aspects: one is the defect of knowledge; the two is empirical defect. The defect of knowledge is fatal. Since we chose the theme of tax and tax law, in legal science, it includes not only department law, tax law and economic law, as it relates to the establishment of the tax system, but also must be elaborated from the perspective of jurisprudence, the same, because the tax is an economic issue in essence. We must consider the cost, we also need to include the economics of law. In economics, because there is a strong professional accounting system and rules, make it difficult for us to start to use many accounting means of tax evasion and avoidance of malicious problems encountered great difficulties in data collection. Based on the above, in our practice report, the contents of the above, there is only very shallow to the point, there is insufficient, not included in the scope of discussion, all of these are the practice of knowledge due to defects caused by failure. The empirical flaw is temporary. Due to the lack of social practice experience, first we have to start feeling, just feel a multitude of things, every content is of interest, resulting in the practice of the main line was not determined, thus delaying the entire practice process. At the same time, we also report summary of activities through the exploration was written, we tried to necessity, through the taxation agency system urgency and feasibility to extend to join WTO as well as the integrity of the tax system of our investigation. We hope to find a little bit of trouble and try to solve a little problem, but we have to admit that we are surprisingly shallow and at the same time staggering blind confidence. We believe that, for empirical flaws, the constant experience of life will gradually make up for it. However, knowledge of the defects is fatal, if you don't understand, not is not, do not come to a tiny bit of false. This puts forward the cultivation of talents, Is it a matter of knowledge or experience?. We caution that experience is valuable only on the basis of sufficient knowledge. Our intention was to engage in interdisciplinary interactions, and in this sense, our goal has been reached. Law is not a simple law, but it is not enough for us to understand the law. Law is the standard to regulate people's behavior, and it is necessary to understand people's behavior as a prerequisite. Therefore, the intersection of law and other disciplines is decisive. Our practice is a meaningful attempt, and if we have the chance, we will certainly pursue new attempts unremittingly, because we firmly believe that there will be a future if there is a dream. Notes: (1) from social news edition of Xinmin Evening News (July 20, 2000), with emphasis on author. BR> No. twenty-fifth of the tax agency trial method, 1994. (fourth) the notice of the State Planning Commission and the State Administration of Taxation on regulating the tax agency fees, the State Planning Commission and the State Administration of Taxation in December 30, 1999. Circular of the State Administration of Taxation on printing and distributing the "implementation plan for cleaning up and rectifying the tax agency industry", August 6, 1999. The "Provisional Regulations on enterprise income tax" (the State Council (December 13, 1993) and the detailed rules for the implementation of the Ministry of Finance in February 4, 1994) and the "foreign investment enterprise and foreign enterprise income tax law" (the National People's Congress (April 9, 1991) and the detailed rules for the implementation of the State Council in June 30, 1991). The "Chinese tax how to face the impact of WTO" Liu Yi "Chinese tax" in 2000 the first phase From 2000 07, 24 August Hongkong "Wen Wei Po". The "rule of law and local resources" Soulik with China University of Political Science and Law press October 1996 edition, seventy-seventh pages. Market service, in a sense, the tax agency is a kind of market intermediaries.