Font Size: a A A

On The Protection Of Taxpayer Right From Judicial Point Of View

Posted on:2011-12-14Degree:MasterType:Thesis
Country:ChinaCandidate:G T WangFull Text:PDF
GTID:2166330305460245Subject:Economic Law
Abstract/Summary:PDF Full Text Request
It is the requirement of modern rule of law to improve the law system of taxpayer right protection. Since the 1980s, the taxpayer right protection has draw attention from the whole world. It has received legislative recognition and tax administration has established a new kind of service-oriented tax administration mode in the aspect of administrative law enforcement. Thanks to the joint efforts of the whole world, the taxpayer right protection has made great progress. In our country, this issue, with the increasing enhancement of China's socialist democracy and legal system and awakening consciousness of rights, is becoming more popular. Therefore, our country revised the laws and regulations on tax collection management such as Tax Collection and Administration Law, in order to make it adapt to the current development and the needs of the times. The relevant amendment of tax laws played very important role in promoting the protection and realization of taxpayer right in our country. However, the purely legislation inevitably has its limitations. Owing to historical and practical reasons, there is still distance between Foreign and Taiwan province of China Therefore, it needs to learn advanced experience from Western countries, and strengthen the taxpayer right protection in our country.After analyzing the legal system of taxpayer right protection in China, this thesis, based on the study of foreign experience, put forward proposal to improve the legal system of taxpayer right protection, hoping to make a useful supplement for the perfection of protection system in our country.
Keywords/Search Tags:taxpayer, right, protection, judicial
PDF Full Text Request
Related items