Taxpayers' Rights Protection Issues In The Tax Collection Process

This paper is based on China's tax collection and management system as the center,from the obligation to pay taxes and the tax authority' s relative powers point of view,to analysis taxpayers' rights protection issues in the tax collection process.Based on the provisions of the Constitution,the taxpayers have the right to protect their property. Therefore,the government must design integrity of the protection mechanism to protect the rights of taxpayers.Based on this understanding, this paper in the scope of the study divided into seven chapters.This comprehensive study would help tax collection management system to protect the rights of taxpayers.Chapter 1:IntroductionThis chapter will describe research motivation,purpose,the scope of the study,research methods,and research process.The reader would understand the issue of protection rights for taxpayers in tax collection procedures.Chapter 2:From the system aspect to analyze the nature of protection rightsThis chapter would analysis the cross-strait taxation collection and management law and taxation relief in the legal system,the progressive reasons of tax system in Taiwan,and the nature of the protection rights. And the initial study of the practice of China's tax collection and management system for the protection of the rights situation.Chapter 3:From the duties of tax aspect to analysis the protection of taxpayers in the taxation collection and management procedurality rights.Based on the cross-strait taxation collection and management law, this chapter would explain the issues how taxpayers protect their rights on the duties of tax registration,maintenance of account books and vouchers, and returns.Chapter 4:From tax authority' s power of view to analysis the protection of taxpayers in the taxation collection and management procedurality rights.This chapter would explain the taxpayer' s rights starting from filing the tax,establishing tax information,the structure of the tax data,the tax inspection,and the tax priority.Chapter 5:From the legal system of the taxation relief to analyze the intension of the protection rights for taxpayers.This chapter would first analysis Taiwan's existing tax relief in the legal system,the current practice,and relevant academic theory.Second,it would analysis the problem of China' s legal system of the taxation relief and taxpayers' rights.Chapter 6:From the legal system of the tax administrative law point of view to analysis the intension of the taxpayers protection rights.Based on the China's "compulsory administrative law(draft)",this chapter will discuss the tax enforcement procedures launched and public money on the obligation of the implementation of the act or omission of the implementation of obligations as well as the enforcement methods from the mandatory and prevent exit the country.This would provide the future direction for the law enforcement legislation to future legislator' s legislative proposal.Chapter 7:Conclusions and recommendationsThrough the chapters of the above a final conclusion have been made, and make recommendations to legislators as the future of the legislation or amend the law or future research studies.