Research On Taxpayer's Fundamental Rights

In the modern society ruling of law, the fundamental relationship between the people and the state is mainly reflected by the tax. Tax relations implicit the contract between the people and government, the reason why people paying taxes is in order to use the tax to purchase public goods and services provided by government. Therefore, people are not servants of paying taxes, although paying taxes is recognized as an obligation by the Constitutional law and the common law ,but isn't an unlimited obligation. While people bear liability of paying tax, people have the inalienable rights at the same time.The taxpayer's fundamental right is at the core position among the whole rights of the taxpayer. The taxpayer's fundamental right is the right that the taxpayers have the fundamental right to claim the government to impose and use tax by the Constitutional law. The concept of the taxpayer's fundamental right is rooted in the social contract, and based on the Constitutional ideals and values, emphasize that the purpose of taxation is for the national welfare. The concept of the taxpayer's fundamental right gets rid of the condition that emphasizing on the"income"level and neglect the"use"level and split of the tax collection as well as use of the tax in traditional tax academic. The taxpayer's fundamental right is based on the conception of broad-based tax, and stand on the taxpayer's position to build the concept of tax, unite the collection and use of the tax, underline tax collection, as well as the use of the tax system to achieve"dominating by law". Thus, the concept of taxpayer's fundamental rights reflects the deep-seated relation between the citizen and the state, is the basis of the taxpayers to fulfill tax liability and legitimacy of the system. It is directly against the state taxes and using tax, answers national tax, using tax act, and even the legitimacy of state power, embodies the spirit of ruling of law and the constitutional spirit.The taxpayer's fundamental right is a comprehensive right, possess the characteristic of the freedom right and the social right. On the right to freedom level, holds that the tax is a compulsory deprivation of private property of citizens by the state. From the protection of citizen's personal property and their personal rights, emphasizing that the deprivation of the state must follow the principle of administration according to law, the principle of proportionality and the principle of equality, thus derives the rights of the right to pay taxes according to law, rights of freeing from excessive taxing and executing, and the right to a fair tax. From the point of social rights, on the one hand, emphasizing the general order of the tax law must be in recognition of the value system of the Constitutional law. Infringement of human dignity and against the taxpayer the right to life situations must be forbidden in the tax law. On the other hand, in order to achieve the purpose of taxation, tax must be really"benefit of the people"taxpayers have the right to social security.The taxpayer's fundamental right has the aspect of the freedom rights and social rights, which inherently has inevitable tensions, mainly showed the conflict of private property rights and welfare rights in the Constitutional law. Private property is a"freedom from interference by state", while the welfare rights is a"freedom of achieving by the State". Social country in order to adjust the reality of social injustice as their responsibility, courage to break the status quo, while the state ruling of law in order to protect individual freedoms and property as a precondition, it is bound to recognize and protect the reality of unequal status quo. Therefore, the modern state are all in practice and to explore co-ordination between the two conflicts. Historically, there have been two diametrically opposed models, one mode is private property rights as a priority during the period of free capitalism, and the other one is welfare rights as a priority of socialism. However, two kinds of modes all have drawbacks. They have been conducted and is conducting a self-correcting. In addition, the modern state ruling of law, have adopted a"Tax State"system, that is, countries do not engage in profit-making activities themselves, national implementation of the necessary funding for the task, mainly based on the tax which is assessed equally by taxpayer's capability. To the people, the expense of the money paid is preserving freedom of economic behavior is the way to the smallest damage. Tax State makes the distance between the people and the State, in order to create conditions for ruling of law, that the people may retain private economic freedom, to be self-targeting, self-seeking its implementation, which expanding developing the private and social space.The taxpayer's fundamental right mainly protected through the following democratic controlling instruments: taking "non-representative, non-tax", the budget of the parliamentary control, independent audit of the national budget , protecting the taxpayers'right to know finance.On the legislative front, developing taxpayers'rights protection Act. On the judiciary front, establishing administrative litigation, constitutional review, the taxpayer's litigation system.What's the difference with the "tax crisis in the country" caused by the background of the "democratic excess" of the western countries, China's protection of fundamental rights of taxpayers facing a dilemma caused by "democratic deficit" and "lack of ruling of law". On the one hand, in the China's totalitarian political and cultural traditions, as well as concept of "omnipotent government" formed the planned economy era, Chinese government generally tends to consider tax issues as a mere economic issue to deal with, avoid the political significance and impact The principle of "non-representative, non-tax" and"taxing by law"has not been strictly implemented, taxpayers are lacking of effective control of the state's power of taxation. On the other hand, the use of tax is far too arbitrary, the Government has serious waste at the same time, social security system is slow to be established. The core problem of protecting China's taxpayer's fundamental right is "controlling power" issue. Main channels of perfecting the ways to protect the taxpayer's fundamental right are: to strengthen people's congress system, reference and, to some extent, to follow the logic of tax country, improve public financial legal system, improve the social security legal system and so on.