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Study Of Legal Issues On Protection Of Taxpayer's Rights

Posted on:2011-07-17Degree:DoctorType:Dissertation
Country:ChinaCandidate:M GuoFull Text:PDF
GTID:1116360305483344Subject:International Economic Law
Abstract/Summary:PDF Full Text Request
The taxpayer is the main subject of taxation legal relations, so the research on taxpayer's rights is the key point of the tax legal system. The research on taxpayers, ignoring to probe into the taxpayer's rights, has long been limited in those respects of tax burden and due taxes, which causes to form a deep-rooted concept "the taxpayer has nothing but tax obligation" and seriously restricts the process of taxing by law in China. In recent years, along with enhancement of the right's consciousness, more and more scholars, institutions and taxpayers have paid attention to the taxpayer's rights. On 28 April 2001, the 21st Meeting of the Standing Committee of the Ninth NPC deliberated and passed the new revised Law of the People's Republic of China on the Collection and Management of Taxes, which showed much attention on the taxpayer's rights. It has pushed discussions about the protection of taxpayer's rights to the acme and made this question be a hot topic in the academic field. Announcement on Taxpayer's Rights and Duties, made by SAT on 1 Dec.2009, amasses the rules in other relevant laws, definitely enumerates and stipulates the taxpayer's fourteen rights and ten obligations in China. Tax department publicizes taxpayer's rights widely for the first time, which is regarded as coming out party of the taxpayer's rights, so gets wide attention immediately.This paper obtains from the revenue theory, analyzes the relationships of the taxpayers with the nation and then probes into some basic issues of taxpayer's rights, such as the implication, systematization, theoretical basis, source of law and protection mode. In terms of the legislation, judicial system, and administrative protection of the taxpayer's rights, it compares and analyzes in depth the legislation and practice of China and foreign countries thus to explore the problems and shortages existing in China's tax revenue legislation and practice, conceive to construct a system to protect taxpayer's rights in China thereby to lead people to think and research about the protection problems of taxpayer's rights. This thesis consists of five chapters. Chapter one researches on the basic theory of protection of taxpayer's rights, which mainly defines the implication, essence and systematization of taxpayer's rights, provides theoretical basis for the protection of taxpayer's rights in terms of politics, economics, tax law, administrative law and management science and then analyzes in deep the problems of basic theory such as the source of law and the protection mode of protection of taxpayer's rights.Chapter two is the comparative study on the legislation protection of taxpayer's rights, which mainly starts with the problems of legal system of taxation, the ability-to-pay principle of taxation, the content of taxpayer's rights, through comparative analysis on various countries'legislation and practice, aims to find out the defects of legislative protection of taxpayer's rights in China and get some legislative suggestion and inspiration.Chapter three is the comparative study on the administrative protection of taxpayer's rights, which mainly probes into the operating of inforcement power,the regulateon of presumptive tax, incentive mechanism of taxpayers and the system of tax administrative review, and uses the idea and experience of other countries to compare with our country's tax practice so as to point out the direction of reformation.Chapter four is the comparative study on the judicial protection of taxpayer's rights, which makes a wide comparison on the international practice focusing on the problems of judicial review, tax administrative appeal and tax payer suit to provide new ideas about the establishment and improvement of our country's system.On the base of above analysis, chapter five gives some suggestion about improving the safeguard mechanism of taxpayer's rights in China. Firstly, it needs to establish and improve the legal system of protection of taxpayer's rights. Secondly, it needs to improve the efficiency of tax enforcing system. Thirdly, it needs to reform the relief system of taxpayers. It is necessary to establish judicial review system in China, improve the system of tax administrative review and appeal and according to our national condition, build up the taxpayer litigation system. And lastly, it needs to strengthen the self-protection awareness of taxpayers with various means and enhance taxpayer's ability of self-protection by founding taxpayers federation and perfecting tax agent mechanism.
Keywords/Search Tags:Taxpayer's rights, Legislation protection, Administrative protection, Judicial protection, Self-protection
PDF Full Text Request
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