Research On The Supervision Right Of Taxations Of Taxpayers

Today is the era of rights. The right of taxpayers has been receiving an increasing concern in the public, which has ever been the weak groups' taxation underlying the previous government. At present, taxpayers' right protection still stay the layer of the detailed taxation process and individual relief, and ignore the rights protection of taxpayers from the macro point, in which one of the fundamental right as tax collection and right of supervision have long been neglect.This thesis focused on tax collection supervision from the macro level, making a research and discussion from the following aspects concerning the problem of legislative protection to tax collection supervision right of taxpayers, so it may bring some benefits to improve the protection system of taxpayers' right.The part of introduction mainly explain the background, significance, research procedure and main content of this thesis, meanwhile, make a clear frame of relative domestic and foreign researches on this theme.Chapter one:"Overview of tax collection supervision right of taxpayers".This part is the logical start of the thesis. First, it analyzes the meaning of taxpayers'right from the both aspects of law's relationship and right's content. Then it explains the property of tax collection supervision rights of taxpayers in the view of constitutional citizenship and discusses property of constitutional rights possessed by tax collection supervision.Chapter Two:"Theory Criterion for tax collection supervision right of taxpayers". In this part, it investigates the theory basis of tax collection supervision right of taxpayers from the points of politics, economics and tax law. Firstly, starting from the point of the Principle of Popular Supremacy, it makes a study of constitutional basis of taxpayer's supervision rights from the macro point of view. Secondly, in the angle of public choice theory, it analyzes economics'basis about taxpayers' supervision right to imposition of tax, collection, tax use. Finally, from the point of tax law, on the basis of social contract and claim theory, it discusses the property of taxation and law, in addition, the debtor-creditor relationship based on public law.Chapter Three:"The current situation and drawback of legislative protection to tax collection supervision right of taxpayers". Comparing this point from domestic and foreign countries, it examines the current situation and drawback of legislative protection to tax collection supervision right of taxpayers. For one thing is clear the boundary of tax collection legislation, which leads to a large quantities of relative tax rules and regulations, each department acting on its own and mutual conflicts, thus, it may form a situation that is difficult to follow the law and no law to follow. For another thing is short of Special-purpose rules to protect taxpayers' right. The taxpayers' right in our country spread around different laws and regulations, thus lack systematic taxpayers' right protection. The third thing is the current "Tax Collection and Administration Law" need to be improved, in which the right of taxpayers and tax administration result in the real harm made by tax administration.Chapter four:"strategies and suggestions of implementing legislative protection on tax collection supervision right." This part mainly proposes four suggestions on implementing legislative protection on tax collection supervision right:first is to reframe tax law theory, establish the belief of taxpayers' right; second is to adopt the taxpayers' right into the constitution, provide the constitutional basis; third is to standardize tax collection legislation, protect their right in a systematic way; fourth is to perfect the tax law system, set up "tax law", in which the taxpayer should have and really have their right in the "Tax law", providing criterion for taxpayers' supervision right.