| On taxpayers’ rights,there are two levels of meaning.Taxpayers’rights on the level of natural law,refer to their rights they enjoy to pay taxes moderately and equally according to natural law.These rights also refer to the fact that taxpayers have the rights to ask for the state to obey the natural law and levy taxes moderately and equally and to use the rights properly.At the state level,taxpayers’ rights mean the total of all taxes that taxpayers enjoy and state compelling force ensures to exert.Therefore,taxpayers’ rights system can be reconstructed from two aspects:natural rights and legal rights.Natural rights are the most fundamental rights that taxpayers enjoy and it has the functions to direct and evaluate legal rights.Legal rights should reflect the claims of natural rights in their consistent creation and development.In history,the transformation process of the natural right to the legal rights of taxpayers,has evolved rule of gene;the way of protection of taxpayers’ rights began to go towards legalization.At present,there is a sharp rise about the taxpayers’ rights protection under the rule of law in western states.Firstly,special bills of rights or declaration were stipulated to make known the taxpayers’ rights and therefore their rights rose from the level of theory to that of legal concept.Secondly,the principle of statutory taxation must be followed,and imposing and using taxes should be agreed on by the taxpayers.Thirdly,tax declaration system has been exercised.This practice can ensure that financial power of the state can be checked by the taxpayers’ right of property.Fourthly,with the rise of the welfare state,the focus of protection of taxpayers’rights has been transferred from the stage of levying taxes to the stage of using taxes.But at the same time,there are differences between the formal justice and essential justice of imposing and using taxes.Under the influence of-the western concept of rule of law,the Imperial Constitution Outline and Nineteen Creed of the late Qing Dynasty opened the legal procedure of Chinese taxpayers’ rights.After this,every Chinese government has enacted constitution to affirm and develop the legal rights of taxpayers.Since the opening and reform of China,with the construction of the rule of law Chinese taxpayers’ rights protection into the rule by law way reopens,major progress having been made in taxpayers’ rights protection.At present taxpayers rights,laws of taxes,the principle of legality of tax,debtor-creditor relationship of tax and public finance have been widely accepted.The democracy in lawmaking in the field of taxation has been strengthened.Levying taxes for service has been advocated.Declaring taxes to the state has been practiced.The use of levied taxes has been increasingly rational.Taxpayers’rights have been extended.Taxation right has been constrained to some extent.But on the whole,taxpayer rights protection under the rule of law level is not high in China.Theoretically,in protecting taxpayers rights,tax collection and use are to be connected.Systematically,levying taxes and using taxes need sound legal constraint,and the taxpayer’s control,supervision and relief right channel is not clear.Practically,because of the lack of the rule of law thinking,taxation law has not been enforced rationally.As a result,legal principle in tax levying and debtor-creditor relationship should be broadened.Tax collection and its use should be combined.Taxpayers’ rights should be protected constitutionally and its practice should be further strengthened.Taxes should be levied legally,which must be practiced.The procedure of imposing taxes should be perfected.The use of taxes should be open and further specified.Public interest in lawsuit should be exercised.In practice,on the other hand,the thought of legal taxation should replace that of executive taxation.Legal taxation should take the place of administrative plan in tax collections,investigating legal liability should replace investigating illegal liability.Except for its introduction and conclusion,this dissertation is composed of four chapters in the level of logical structure.Chapter one mainly explains basic theories of taxpayers’ rights.It defines the connotation of taxpayers’ rights and explains the theoretical basis of the rights of taxpayers,and constructs their right system.In chapter two,the origins of legally safeguarding the taxpayers’ rights in western developed countries and our country have been analyzed from historical perspective.It also interprets the formation of legalizing and governing taxpayers’rights.In chapter three,the present conditions of the legal security of taxpayers in Britain,America and France have been examined in comparative perspective.It classifies and generalizes the legal security of taxpayers’rights and their new development and features and problems in modern time.Chapter four shifts its attention to the legal protection of Chinese taxpayers’ rights.This chapter begins with introducing the current condition and state of legal security of Chinese taxpayers’ rights,followed by the analysis of difficulties in theory and practical problems in this respect.This chapter finally comes up with some suggestions solutions to improve the conditions we are faced with. |
