Study On Construction Of Chinese Taxpayers' Interest Expression Mechanism

On the Third Session of the Eleventh National People's Congress, Premier Wen Jiabao on behalf of State Department makes a proposal on the government work report to People's Congress that we must develop socialist democracy and earnestly guarantee people's democratic rights to be masters of their own affairs, in particular the right to vote, to know, to participate, to express and to supervise, which fully demonstrated special attention had been paid to the rights of citizens of expression. Reflected in the tax law level, it means to strengthen the protection of the right of taxpayers'interest expression. The Construction of Chinese taxpayers'interest expression mechanism is an important pathway to strengthen the protection of the right of taxpayers'interest expression. It not only the demand of socialist democracy, but also has great significance to a new round of reforming tax legal system, to transit to tax countries and to construct a harmonious socialist society.Currently, most foreign countries had established the right of taxpayers'expression, and also had built a sound self–governing organization for taxpayers. Their researches on the protection of right for taxpayers'expression are more mature both in theory and practice. However, Chinese scholars rarely mentioned the protection of rights for taxpayers'interest expression in their monographs, only when it was needed. They lack a complete and systematic research on how to build a mechanism of taxpayers'interest expression which consistent with our national conditions. Instead, more researches on interest expression were in political science and sociology.The taxpayers'interest expression issue is the topics within the scope of tax law. From the perspective of protection the right of taxpayers'expression, this theory is to research how to construct taxpayers'interest expression mechanism in the context of socialist democratic legal construction. It is a new development of taxpayer-led conception of the new tax management. The whole thesis is composed of the following four parts except introduction and conclusion.The first part introduces the concepts of Interest and Taxpayers. By analyzing both of the deep meaning of these two words achieve the concept and elements of Taxpayers'Interest Expression.The second part is to explore the theoretical basis of construction of taxpayers'interest expression mechanism from the perspective of political science, economics, jurisprudence, and tax law study. The third part investigates the current situation of Chinese taxpayers'interest expression and gives a good opinion on the practice of China's existing taxpayers'interest expression. Meanwhile, it also points out the problem of it, and further analysis that it caused by inadequate legislation to protect the interests expression, inadequate awareness and ability for the taxpayers to express, inadequate channels protection mechanism.The fourth part approaches the mechanism of taxpayers'interest expression from four aspects of legislative mechanisms, incubators, implementation mechanism and safeguard mechanism, which is consistent with our national conditions. At last, emphasizes the need of special protection for vulnerable groups in the taxpayers.This paper uses methods of data studies, empirical analysis, induction and so on. In study of involving status investigation, theoretical analysis in the paper, the method of data study and empirical analysis are be used. while in the parts of building mechanism and using international experience, it greatly uses comparative analysis and induction. The innovation of this paper is to make a proposal of putting the Right of Taxpayers'Interest Expression as a basic right and give constitutional recognition and protection. The theory approaches the mechanism of taxpayers'interest expression from four aspects of legislative mechanisms, incubators, implementation mechanism and safeguard mechanism. It not only provides a new way for the protection of taxpayers'interest expression, but also has a strong operability.