The Research on the Value Conflicts of Tax Law of the Full-amount Individual Income Tax Declaration System

The full-amount individual income tax declaration system has been established in China for nearly four years. But this system has failed to be taken seriously in these years because of the actual implementation of classified income tax collection model in our country. The full-amount declaration system has been practiced as a convention in western countries,and it should be an insurmountable transitory stage in China before we actually carry out the classified income tax collection model and the comprehensive income tax collection model. Therefore,it is of great importance to balance and coordinate the value of tax laws in our country's full-amount individual income tax declaration system. This article suggests that all the three parties of state,taxpayers and tax collecting offices should abide by the basic value concepts of tax laws before we finally establish the classified income tax collection model and the comprehensive income tax collection model.