On Participation Right Of Taxpayer

This paper begins with the analysis of the concept, property and characteristics of participation right of taxpayer and it discusses the conditions and significance of the establishment of the system of participation right of taxpayer in our country. Besides, it deeply and specifically studies the scope, classification and executive methods of participation right of taxpayer and finally the author proposes his own opinion on procedural safeguard of participation right of taxpayer. This paper contains three chapters. Chapter one: Analysis of the concept of participation right of taxpayerFirstly, the author gives the definition of participation right of taxpayer and then analyzes "participation", " participation right" and "participation right of taxpayer" one by one. Participation is the actions taken by the subject of participation independently with self-consciousness. Participate right is both administrative right and legal right. The author thinks that we must make clear its relationship with taxpayer's rights and national taxation right and analyze the conspicuous characteristics that make it different from democratic right to participate in order to accurately grasp the basic characteristics of participation right of taxpayer. As for the relationship between participation right of taxpayer and taxpayer's rights, the former is the subordinate concept, taxpayer's procedural right and it is essential to vindicate substantive right. As for the relationship between participation right of taxpayer and national taxation right, the latter is granted by all the people and it is converted from taxpayer's rights, presenting the common will and whole interests of taxpayer. Taxpayer's right is superior to national taxation right and the latter should obey and serve for the former. Participation right of taxpayer is the embodiment of democratic right to participate in tax law domain. Therefore, as taxpayer's procedural right in a broad sense, participation right of taxpayer relates to and effects national taxation right each other in tax law activities of the country and taxpayer, fundamentally maintaining and promoting taxpayer's interests. Compared with democratic right to participate in common sense, participation right of taxpayer possesses outstanding features: its execution is always directly related to taxpayer's own financial interests; it is always on the premise of carrying out relevant obligations; it is always brought about passively by taxpayer and it should be in necessary limits. Secondly, the author makes a concentrative analysis of the conditions for taxpayer to carry out participation right. Market economy is an important premise for taxpayer to carry out participation right. It establishes new economic relationship between the government and taxpayer and the principal status of taxpayer in supply and demand process of public products. Taxpayer not only has the principal status in taxation process, but also has the right to present the opinions of interest in taxation legislation; not only enjoys rights in taxation, but also enjoys the right of decision and supervision in tax usage. The development of modern administrative concepts provides an advantageous environment for taxpayer to carry out participation right. Control administrative concept changes to service administrative concept and authority administrative concept changes to democratic administrative concept. This change makes optimizing taxation service, improving collection and payment relation, respecting taxpayer's rights and encouraging taxpayer to participate as the common understanding of many tax officers and the important purposes of the reform of taxation management methods. Besides, taxpayer is independent in personality, equal in tax law and awakening in sense of right and so on. These qualifications are key elements for taxpayer to carry out participation right. Thirdly, the author studies the significance of taxpayer carrying out participation right. First, it is helpful to develop taxation democracy.