Research On Special Legislation Of Taxpayer Rights Protection In China

Tax revenue is the product of civilization.It has gradually become the most important form and source of national organization financial revenue in the process of continuous economic development.Taxation provides a material guarantee for the realization of various functions of the state.Citizens should fulfill the obligation to pay taxes when they are qualified to enjoy public goods and services provided by the state.As the main undertaker of the cost of running the state machine,taxpayers should also be protected.In the historical development of Chinese fiscal and tax system,powerful state and "silent" taxpayer constitute the characteristics of tax collection subjects.Therefore,before entering the modern financial stage,the protection of taxpayers’ rights was not paid much attention,emphasized the obligation standard,and the traditional administrative color was relatively strong.As a law of interest coordination,the completeness of the tax law is related to the national economy,people’s livelihood and individual interests.It not only guarantees the legal realization of national interests,but also protects citizens’ private property from illegal infringement.Therefore,with the deepening of the concept of the rule of law,the continuous improvement of taxpayers’ awareness of rights,and the modernization of national governance capacity,the protection of taxpayers’ rights have increasingly become a common concern in tax governance in all countries(regions)around the world.The quality and effectiveness of the protection of taxpayers’ rights are related to the goal of the new pattern of tax administration,the balance of rights and interests of the fiscal and tax law system,and the realization of the needs of rapid economic and social development.However,the current discussion of Chinese scholars mostly focus on the specific content of rights and how to adjust tax legislation.They ignores the formation of the taxpayer’s rights protection system and the premise of its construction.Moreover,the research on the special legislation of taxpayer’s rights protection is still in a relatively backward state.This paper intends to explore the theoretical root and specific development direction of the protection of taxpayers’ rights from the essence of taxation from a multi-dimensional perspective,summarize the practical difficulties faced by the protection of taxpayers’ rights in China,and analyze them with the targeted use of law and economics methods to explore a more reasonable path for the protection of taxpayers’ rights in China.Thus concluded that our country should form a sound taxpayer rights protection mechanism,issue specialized law for taxpayer rights protection,achieve the fundamental shift duty standard to right standard to promote good taxpayers tax compliance,motivate state to provide taxpayers with perfect service sense of mission,effectively protect the rights of taxpayers.The main contents of this paper are as follows:The first part is the introduction.This paper clarifies the source,theoretical and practical significance of the topic.It reviews the domestic and foreign research on tax behavior,taxpayers’ rights and taxpayers’ rights protection,introduce the research ideas and methods,as well as innovative points.The second part is the theoretical basis of the protection of taxpayers’ rights.Effective protection of taxpayers’ rights is an inevitable requirement of the internal mechanism of tax activities,which has very important significance.By discussing the "good" and "evil" of taxation,the author concludes that we should realize the justice of taxation,eliminate the negative externality and limit the power of taxation.Through the discussion of "consideration theory" and "restriction theory",this paper can get rid of the thinking mode of national interest first and provide higher theoretical support for the protection of taxpayers’ rights.Finally,the paper compares the deontological theory with the right balance theory from four perspectives: logical starting point,value orientation,historical evolution,and status transformation.From the perspective of tax state theory,social contract theory,public finance theory,debt theory of public law,and governance theory,this paper discusses the logical starting point,political science basis,economic basis,legal basis,and management basis of the protection of taxpayers’ rights,and analyzes the legitimacy of the existence of the protection system of taxpayers’ rights.The reasonable benefit expectation of taxpayer’s right protection under the theory of right balance is put forward.The third part is the dilemma of the protection of taxpayers’ rights.After comparing the similarities and differences of the phased goals of the tax system reform in China,the author puts forward the view that the tax law system should be built to protect taxpayers in all directions under the requirements of the new goals progress of the tax law.After sorting out the legal content of the taxpayer’s right protection system,the paper clarifies the supply and demand of the taxpayer’s right protection system through empirical analysis and analyzes the reasons for the imbalance between supply and demand of the taxpayer’s right protection system in China.Negative right concept in the field of our country tax,defects of tax inspection system and the explanation power of the tax law show that there is an institutional flaw."Mandatory administrative review before court and tax-clearing before remedy" program,as well as the reality of the tax public interest litigation obstacles caused the taxpayer rights relief system does not have the desired effect.All these problems appeal to the improvement of the system of taxpayer rights protection,in particular,the supplement of taxpayers’ rights before and after tax payments.The fourth part carries on the comparative analysis to the taxpayer right protection mode.Based on the driving force of the protection of taxpayers’ rights,it can be divided into the single protection mode with the driving force provided by the central government and the comprehensive protection mode with the linkage of multiple departments.The comprehensive protection mode can better meet the needs of the external demand of the internal system of the construction of the country under the rule of law,as well as the consistent demand of the legal system for the protection of taxpayers’ rights.Based on the distribution of institutional sources of taxpayers’ rights protection,it can be divided into the decentralized mode of providing institutional sources by multi-department laws and regulations,and the centralized model of providing institutional sources by a special law of taxpayers’ rights protection.By using the "cost-benefit" method,it is concluded that the centralized protection mode has low cost and high benefits.Thus,this paper puts forward the viewpoint of constructing a special law to protect taxpayers’ rights.Then,through the horizontal comparative analysis of the system supply of special legislation for the protection of taxpayers’ rights at home and abroad,the main emphasis of the law on protection of taxpayer s rights in Chinese mainland is summarized.The fifth part discusses the construction of the law on protection of taxpayer’s rights and the taxpayer’s right system.This law should locate in presenting the constitutional spirit content in the field of tax law,revealing the value of equilibrium theory in fiscal and tax law system,as well as the only way to complete the tax system.It should follow the principle of statutory taxation,principle of ability to pay and equality,and principle of efficiency taxation.This law is ought to set 8 chapters including general principles,basic rights of taxpayers,basic obligations of taxpayers,the state protection of taxpayers’ rights,settlements of disputes,legal liability,taxpayers’ rights protection agency and supplementary,and construct the taxpayer rights system composed of "pre-tax rights","rights in tax" and "rights after-tax".The sixth part clarifies the institutional support to enhance the quality and effectiveness of the law on protection of taxpayer’s rights.The satisfaction degree of taxpayers is taken as the internal evaluation index and the level of economic and social development is taken as the external evaluation index.To respond to and help solve the practical difficulties faced by the protection of taxpayers’ rights,this paper encourages the fair participation and active expression of taxpayers and clarifies the principles of tax law interpretation in the legislative stage;points out that the negative effect of discretion should be reduced,and the positive effect of information construction should be strengthened in the stage of law enforcement;illustrates that the relative independence of the tax reconsideration system should be strengthened,and the tax court should be established to meet the professional requirements of tax litigation in the judicial stage.