The Research On Protection Of Taxpayer Rights

Taxpayer rights protection, the key is always countries, it is the law of market economy and the product of democracy and the rule of law. Our tax laws, learn startting evening, tax law theory for the right of taxpayer lags behind, not very seriously. The current taxpayers' rights protection in the initial stage, whether current legislative, executive, and judicial practice for taxpayer rights protection is insufficient, should perfect our country's existing tax law system, reforming the current taxation legislation system, the status of redefining the taxpayer to protect the taxpayer rights. Therefore, further improve taxpayer rights protection and establish a perfect obligee protection system is imperative.Reform and opening up 30 years, China is achieved by the traditional planned economy to the market economy overall the transformation of the tax law, the traditional "national distribution theory" has been introducing "public CaiZhengLun", the right of taxpayer protection in further by research and attention. Taxpayer rights protection, attention is democracy, the rule of law and human rights to reflect, also is the construction taxpayer rights protection system to reflect, view our taxpayer rights protection inadequacy, it is necessary to establish a conforms to our country the taxpayer rights theory local resources, consummates our country tax law basic theory research.Article is divided into four parts:The first part is taxpayer rights protection foundation theory, this is part of the starting point, this paper mainly expounds the connotation, classification and taxpayer protection of the holder of the theoretical basis. The taxpayer rights carried on the detailed analysis, and the taxpayer rights, the classification and substantive rights procedural right there. From the public CaiZhengLun, human rights and democracy and constitutionalism human rights theories concerning the taxpayer rights protection of theoretical research. Thus the basic theory of taxpayer rights comparative analyses.The second part is our taxpayer rights protection status and problems. For our country's taxpayer rights protection status, from a constitutional rules, tax administration and other relevant laws and regulations is discussed in this paper. Through the taxpayer rights protection problems pointed out the taxpayer rights protection law, and inadequate protection of taxpayer rights protection insufficient reasons made the thorough analysis.The third part is the right protection of foreign taxpayers, through research and enlightenment to foreign taxpayers, and rights protection from the legislation protection, administrative protection and judicial protection three aspects, understand foreign for taxpayer rights protection foundation theory, basis, such as legislative model and tax policy. The right protection of foreign taxpayers study after, we got the legislative, administrative and judicial revelation, summary for our taxpayer rights protection from where they can be used for reference system.The fourth part is our taxpayer rights protection countermeasures and Suggestions, which is the key part of this. This part of the main has four Suggestions: first is renewing traditional theory, redefines the legal status of the taxpayer; Second is to perfect the taxpayer guarantee system, establish the legal socialist principles for tax, tax law to taxpayer rights unified regulations; Once again, is the current taxation reform legislation system, from central and local two aspects to legislative system reform, and as far as possible to eliminate diversity and multi-polarization laws and regulations; Finally is autonomous organization founded taxpayer, giving taxpayer self-governing organizations corresponding status and litigation ability, to protect taxpayers rights. This part of the legislation to reform and strengthen the supervision of eminent domain, the community can also form taxpayer self-governing organizations, etc, thus better perfect our taxpayer rights protection system.Taxpayers' rights protection is related to democracy, political constitutional topic, also is the country under the rule of the problem attention. Our tax laws, the influence of by Marx sovereignty said, no real set up the standard of rights, in the constitution and tax laws of obligation standard stipulates the taxpayer often do not guarantee the taxpayer, so that the human rights in the constitution, it does not conform to law of the national requirements. This paper tries to find out from the theory to the theoretical basis of the taxpayer rights for the analysis of contemporary Chinese taxpayer rights protection status, find out problems, and puts forward the countermeasures and proposals. In foreign taxpayer rights protection experience at the same time, combined with the situation of our country, the construction of the Chinese characteristic taxpayer rights protection system.