On Taxpayer's Rights And Their Protection

Rights are the base and core of all laws including tax law. As a basic question, it will affect the design and innovation of the system and the researchful direction of tax law whether the rights of taxpayers are acknowledged, respected and ensured. So the research about taxpayer's rights is important for the theory and practice of tax law. But only the obligations of taxpayer are emphasized for long time and the rights are neglected and say nothing of maintenance. This thesis will discuss rights, the concept and legal status of taxpayer and the concept, character and origin of the taxpayer's rights. This thesis will anatomize the nature of revenue, expound the theoretical base of taxpayer's rights, design the system of taxpayer's rights and finally put forward my own point about the significance and means to ensure the taxpayer's rights. This thesis includes four parts.The first part is the basic part. This part includes rights and the concept, character and origin of the taxpayer and taxpayer's rights. The concept of rights is complicated, so I only prescribe the concept and range of rights in this thesis as a precondition for latter discussions. Taxpayer is a basic concept of tax law. It is not only the people and corporation who should pay tax but also the self-rule subject who has logos, dignity and free will. Taxpayer is an important part in the legal connection of taxation, it is both obligation and right subject, and it has equal legal status.Taxpayer's rights are all rights that taxpayer has in taxation activities. They are prior, extensive and opposite. Formally taxpayer's rights include due rights, legal rights and practical rights. Practical rights are important, but in modern times rights are not limit to legal rights. Due rights are the base, metewand and aim of legal rights. Taxpayer's rights root in the connection between nation and people. National rights root in people's consignment, and nation exert rights standing for people. So people should fulfil obligations and in the mean while they can request the nation to provide goods and services and to supervise the use of revenue.The second part expounds the theoretical base of taxpayer's rights. Firstly I analyze the nature of revenue. The reasonable explanations about revenue have "exchange theory" and "revenue price theory" in market economy, and namely revenue is looked as the price that people pay for the public productions provided by nation. I lodge an objection about "three characters" of revenue and put forward my own point: the "three characters" should be legal, opposite and stable. Secondly, this thesis provides theoretical evidences for taxpayer's rights from three angles including occident hire—tax analysis, theory of standard of right, and balance theory. Theory of natural law and theory of social compact are famous in occident hire—tax analysis. Theory of natural law thinks natural rights are uppermost, and freedom, equality, property and security can't be deprived by any political force. Theory of social compact thinks nation is derived from social compact, state exists for public happiness, and people enter society in order to make their own rights protected better. These theories bring impingement and challenge to our country's revenue theory of "standard of nation", in the mean time they also bring new concept, and they are important to protect the taxpayer's rights. This thesis provides theoretical evidences for taxpayer's rights according to the theory of standard of right of professor Zhang Wenxian. The theory of standard of right thinks that rights are prior among rights, obligations and power. We must build up the idea of standard of right. When we deal with the connection between rights and obligations, rights are basic. The taxpayer is standard between the taxpayer and the department to levy. The taxpayer's rights are standard between the taxpayer's rights and the department to levy. According to balance theory of administrative law I think the taxpayer is infirm compare...