The Research Of The Rights Of Taxpayers And Protection

The core of taxpayers' positioning lies in the endowment and protection of taxpayer rights. Re-positioning means the status transfer of taxpayers from "the obligors" to "the obligees". It is the key to solve a lot of problems in the institutional construction of taxation system and the taxation management practice, to improve the building of taxpayer rights protection mechanisms and new legal relationship of taxation, to promote the theoretical creation of taxation legislation in modern market economy.The theory of social compact, theory of people's sovereignty, theory of public finance, theory of creditor's rights and debt on public law and the theory of administration power control are respectively the theoretical basis of taxpayer's rights in politics, economics, tax law, and administrative law.The status transfer of taxpayers will lead to a new legal relationship of the taxpayer and the government, so that the government will not like a controller but a protection and service provider. To achieve this goal, we must focus on three aspects of transitions. Firstly, the thinking and concept must be updated. We must pay attention to nurturing concept of social rights of taxpayers including the taxpayer self. Secondly, we must remodel taxation theory and tax law theory. The principle of the taxation without law should play the key role in the new system of tax law theory. The concept of taxation and the relationship of tax law should be renewed, for establishment of the right to survive protection and enabling taxpayers-first principle in the tax law system. Thirdly, the reforms of economic system should continue which taxation system is as the main content. The tax system should achieve from "the law of taxation" which has treasury first essential character to "the law of taxpayer's right" which is centered taxpayer's rights.The status transfer of taxpayers depends on the reconstruction of taxpayer rights system. The endowment of the rights will based on that taxpayers are tax obligees. In such a taxpayer rights system, taxpayers are divided into two types: nominal taxpayers and specific taxpayers. Nominal taxpayers, standing for the whole country's interests, will be endowed the rights to legislate tax related issues, to pay reasonable amount of tax according to tax-related laws. On the other hand, specific taxpayers, the independent individual taxpayers, will be endowed the rights for tax reduction, privacy protection, honest presumption, to state, to appeal, to claim, and other rights as a citizen.A guarantee system for the protection of the endowed rights for both nominal taxpayer and specific taxpayer is need. Great attention should be paid to the abstract taxpayer right protection, specially the legislation protection and the administrative protection. Legislation protection depends on the establishment of a democratic legislation mechanism. The key for the protection of the nominal taxpayer rights lies in the restraint of government's taxation power, in the restraints such as limited legislation jurisdiction, severe legislative procedure, and standard tax law interpretation. Attentions should also be paid to the tax burden level control and the policy arrangements for tax preference. Self-protection organizations of taxpayer's rights - such taxpayers associations will be help for the protection of nominal taxpayer rights. The protection of specific taxpayer rights depends on a free access for them to use their rights, an independent administration reconsideration organization and institutional arrangement, taxation service ruling and improving, strengthening of obligation of tax administrative departments.In conclusion, the status transfer of taxpayers will improve the transfer of tax institution and the reconstruction of taxpayer rights protection mechanism of China.