The Rights And Interests Of Taxpayers

The rights and interests of taxpayers are the important part of the construction of taxation legal system. In the past long period, the taxpayers' rights in china have not been affirmed and protected in an efficient way. Today, with the establishment and development of the socialistic market economy regime and the constant elevation of function and status of tax revenue in national economy, China is raising the tide of one new round of tax systems reform. It is very urgent to establish and protect taxpayer's rights and interests. According to legislative tenet of the law of the people's republic of China concerning the administration of tax collection on how to protect the taxpayers' legal rights and interests, this paper makes a comparatively in-depth analysis on the rights and interests of the taxpayers and uses foreign experiences for reference. On this basis, aiming at the status quo of protection of taxpayers' rights and interests in china and from the aspects of taxation theory, tax legislation, tax execution, taxation hearing and the taxpayers' suit, the author brings some practical suggestions on the protection of taxpayers' rights with the aim to perfect our domestic taxation legal system construction and accelerate the measure to protect taxpayers' rights and interests of China. There are three chapters in this paper.In the first chapter, the author makes embedded discussion on the concept, characteristics, and theoretical foundation of the taxpayers' rights and the necessity of the establishment of such rights. The taxpayers' rights and interests refer to the rights and interests that belongs to the taxpayers and in some degree the taxpayers can counter the tax authority or even the country and should be protected by the law. Due to the accordance of the rights and the interests, the rights are the important and basic interests of the legal body, which are affirmed and protected by the law. So the main contents of the taxpayers' rights and interests in China's law concerning the administration of tax collection refer to the rights of the taxpayers. This article mainly discusses the rights of the taxpayer and its protection in order to give the prominence to the issue. The taxpayers' rights refer to those rights guaranteed or protected by law that they can or can not behave and ask others to or not to behave when the taxpayers carry out their responsibilities according to the tax laws and regulations, including the salvation or compensation that the tax authority would give if those rights are infringed. Whether from the aspect of taxation legalism or the angel of taxation equality or the basis of public finance, the taxpayers' rights have efficient theoretical foundation. After analyzing this, we can get the conclusion that the taxpayers' rights have the characteristic of legalism and the correspondence with the duties of the tax authority. Those rights are kinds of rights derived from the ownership rights of the property. They are identity rights, general profits rights and social rights. The article construes the necessity of establishing the taxpayers' rights from the aspects of corresponding the rights and the duties, balancing executive powers, protecting the rights of infirm community and bringing the taxation's function into play.In the second chapter, this article draws lessons from the taxpayers' rights of foreign countries. By definitudes the basic system of the taxpayers' rights through referring the experiences of US, Canada, Australia, Japan, Russia and some related international organizations. The taxpayers' rights include the fundamental rights and the common rights. And the fundamental rights of taxpayers refer to the rights of democratic legislation and supervision. The common rights include the information rights, the rights of equality, the rights to demand the credence, the rights to ask tax reduction or drawback, the rights to reject, the rights to have hearings, the rights to retain the agents, the rights of privacy, lawsuit and asking for the comp...