A Study On China's Taxpayer's Rights Protection Under The Public Economics

"It is inevitable that Tax and Death are only two things in the world." The famous sentence not only widely handed down to Western countries, but also be known at present in our country. From the sentence, we can see that the effect of Tax is influential. The Tax and Taxpayers are closely related, and the Taxpayer and the Taxpayer Rights are inseparable. Taxpayer rights related to the establishment and protection of China's socialist market economy system construction, the public financial system construction, democratic and legal construction can truly carry out, in relation to the people are the masters of this basic task can truly realize. Along with the global economy integration, and the rapid development of Constitutional system in Western countries, all countries in the world have a general awareness of the importance of the taxpayer rights protection. Consequently, the analysis of the Taxpayer Rights protection is gradually becoming a hot problem in all circles of the society. In taxpayer rights protection, relative to other developed countries, China's situation is not optimistic, the basic idea of taxpayer rights hasn't really set up, taxpayer rights legislation and practice protection is relatively weak.The article is divided into five chapters, except the first chapter introductory remarks and summary besides, papers can be divided into two parts, the first part namely chapter 2, chapter 3, chapter 4, respectively from the tax legislation stage, taxation imposing stages, and taxation using phase on protecting economic analysis. The second part of chapter 5 is mainly to combine the existing problem of taxpayer rights protection in our country, and based on this first part of the theoretical basis for optimizing Chinese taxpayer with the purpose of putting forward the countermeasures of optimizing the taxpayer's right protection.The basic content and structure of the text are arranged as follows:Chapter 1, introduction, Including the background and significance of the thesis,problems in putting forward,and related literature review etc.Chapter 2, taxation legislation stages: taxpayer rights protection of economic analysis. The constitution is people's right protection, and taxpayer rights protection book the logic starting point start from legislation. If we don't definite the taxpayer rights in the tax legislation stage, then the following two stages will lose significance. In this chapter, we put the Game Theory and Economic Analysis into the study of taxpayer rights protection, which can help us build an universal protection system.Chapter 3, taxation imposing stages: taxpayer rights protection of economic analysis. For the taxpayer,in addition to the taxation legislation stage of the basic definition of some substantive rights, we also pay much attention to the specific embodiments in this stage.Chapter 4, taxation using phase: taxpayer rights protection of economic analysis. The ultimately purpose of taxation is providing many public products and public services for taxpayers. Whether or not the public products can be provided by the appointed quality and quantity in the appointed time are the focus problem that taxpayers cared. In the process of public products which are offered according with taxpayer's preference , taxpayer rights will get maximum protection.Chapter 5, China taxpayer rights protection mechanism study. The purpose of this chapter is to analyze the Chinese taxpayer rights protection on the status of the existing problems and the preceding theory. Finally we try to propose some useful ideas and countermeasures to protect taxpayers'rights.