Research On Procedural Right Of Taxpayers

According to the right theory, there are two kinds of rights namely substantive right and procedural right depending on the standard if it can realize substantial interests. In the field of tax law, right can be divided into substantive and procedural right of taxation while the latter should be divided further into procedural right of subject of taxation and of subject of tax payment. During the course of tax revenue collection, the procedural right of the taxpayers that has dynamic significance and procedural guarantee value establishes the mechanism of procedural justice, and is of great significance on confining power of taxation as well as ensuring participation and dignity of the tax bearers. However, the academic circle and legislation of our country haven't pay sufficient attention to this important issue. In view of the above condition, the paper attempts to do a systematical research on the procedural right of taxpayers.The paper is divided into five chapters:Chapter one gives a brief account of procedural right of taxpayers. Based on the analysis of the signification and characteristics of taxpayers' procedural right, the author discusses the relationship between the procedural and substantive right of taxation from the following aspects: the procedural right derives from and gives service to the substantive right; the procedural right confines and produces substantive right.Chapter two is about the theory foundations and practical significance of affirming and protecting the procedural right of taxpayers. There are four theory foundations of taxpayers' procedural right: a) the theory of procedural justice and due legal process. As long as there are the possibilities that citizens' liberty, life and property suffer infringement, they should be provided with due legal process. Only when the taxpayers have plenty participation opportunities and are treated fairly during the course of tax revenue collection can the act of taxation be legitimate, and justice realize by the way that the party can see. b) the theory of rule of law. Emphasizing equality, against privilege, paying attention to ensuring civil rights and opposing abuse of power are the basic contents of rule of law. When admitting the power owned by the tax authorities, it is necessary to regulate and confine the exertion of power on the procedural level, including vesting the taxpayers with plenty procedural rights and encouraging tax authorities to exercise power of taxation fairly, efficiently and legally, so as to safeguard lawful rights and interests of the tax bearers. c) the theory that right confines power. In the procedural legal relationship of revenue with public law quality, there are not equal legal status and right between the subject of taxation and tax payment. In order to avoid abuse of taxation power, there is great need to strengthen supervision over the whole process of tax collection, which makes it necessary to confine the execution of taxation power by taxpayers' procedural right. d) the theory of human right. All taxpayers have inviolable inherited rights. Establishing and Safeguarding the procedural right of taxpayers has great practical significance in the current condition of our country. It is an important reflection of civil right protection, an urgent requirement for regulating taxation by law, an effective way to arouse and improve the taxation consciousness of taxpayers and a necessary demand for setting up modern system of tax revenue collection and administration.Chapter three deals with the category and contents of taxpayer's procedural right. This kind of right comprises the right requesting neutral umpire presides the process and makes decision, the right to gain inside information, the right to claim for hearing, the right to declare and defend, the right requesting equality of treatment, the right requesting to state the reason, the right to defend procedure, the right to relief etc. In this section, the author expounds the above procedural rights entitled to taxpayers in deta...