(1) Due to various reasons of the economic management system, although there are provisions in tax laws and regulations, the actual operability is not strong or not. For example, at present, some taxpayers in China implement regular quota collection management, which greatly facilitates taxpayers' tax payment and the management of tax authorities. However, due to the lack of strong and operable tax determination standards, taxpayers in the same industry and place often have disputes over their tax quota. In addition, these taxpayers should truthfully declare their taxable sales or taxable income according to the tax administration law and other relevant regulations. When taxpayers exceed taxable sales or taxable income, they should pay back taxes. However, when the taxpayer does not exceed the taxable sales or taxable income, he still has to pay the approved tax, which is easy to cause controversy.
(2) Although there are provisions in tax laws and regulations, there are no corresponding specific provisions and supporting measures, which leads to different treatment results among tax authorities, taxpayers and withholding agents due to different understandings, thus causing disputes.
(3) There is no provision in tax laws and regulations. Due to the rapid development of China's market economy, tax laws and regulations, as an important part of the economic system, are relatively backward in theoretical research, and some newly emerging new problems and phenomena have not been included in the current legal system of tax collection and management, resulting in conflicts between tax authorities and taxpayers in their different understandings of new phenomena.
(4) The provisions of tax laws and regulations are out of line with those of other industries, such as finance, tobacco and petroleum. , leading taxpayers and withholding agents to violate the law in both directions. Abiding by tax laws and regulations will be punished for violating industry laws and regulations, and abiding by other industry laws and regulations will be punished for violating tax laws and regulations, thus causing disputes between taxpayers, withholding agents and tax authorities.
(5) Some provisions in tax laws and regulations do not conform to the principles of efficiency and fairness, and lack consideration for the administrative counterpart. For example, the provisions on tax administrative punishment in tax laws and regulations simply list the behaviors that should be punished in principle, and do not classify the illegal acts of the tax administrative counterpart. The scope of punishment is also blurred as "impose a fine of more than 50% and less than five times the tax payable; If a crime is constituted, criminal responsibility shall be investigated according to law. However, there is no clear stipulation on the punishment corresponding to the illegal acts that punish more than 50% and less than 5 times, which leads to excessive discretion of tax authorities and their staff and may lead to unfair administrative punishment.
Reasons of taxpayers and withholding agents