The Research On The Protection Of The Taxpayers' Interests In China

Under the conditions of the socialist market economy, only to strengthen the protection of the rights of taxpayers that can we well stimulate the vitality of market players. China's current legislation already provides comprehensive rights enjoyed by the taxpayer, including the taxpayer's right to information, confidentiality, oversight and the tax benefits and other rights according to law. However, the actual tax collection work, specifically the right to master the tax administration of tax law enforcement authorities, specific practices is often contrary to the protection of the legitimate rights and interests of taxpayers, the legal and policy provisions. And the excessive free discretion of the administration units leads to difficulties in achieving protection of the rights of taxpayers with the conditions of provisions of law or policy in the absence of the circumstances.The reasons are mainly as follow:first, the negative effects of the concept of "obligations based view of tax" which has been on emphasized long that the relationship between the tax levied for the taxpayer's tax liability and the tax authorities' right, that leads to the a kind of constructing of the concept of "obligations based view of tax " which means the absence of the interests of taxpayers. Secondly, the negative effects of traditional theory on the tax practice which stresses the tax "national needs" and tax "nature", that is compulsory, free and fixed. Under the guidance of this theory, in the tax practice, It is much more emphasized how to educate taxpayers to obey tax liability, how to punish the violations of the taxpayers while rarely involved in the protection of the taxpayers. Furthermore, the tax executive apartment often ignores the rights of taxpayers. That is, in practice, some tax powers of the staff hold a kind of wrong standard thinking about "the right to tax" and deem it as a kind of power or privilege over the taxpayer while neglect their own responsibilities and obligations in taxing.Accordingly, I propose:First, we had better complete the relevant legislation system about the protection of taxpayers' rights and interests and we can try to regulate a "Taxpayer Protection Law" which supervises the both parties of the taxing administrative process and it also helps to unite the fragmented existing tax laws to a single system, as well as provides a scientific basis and adequate systematic and standardized protection of the interests of taxpayers. Secondly, the power of taxing should be regulated and limited by the law especially the personal power of the tax officers. At the same time, it is a very important way that promoting a neutral intermediary organizations to involved themselves in the tax activity. And the tax policy encouraging the development of intermediary organizations should be set up and promote their positive roles in safeguarding the legitimate rights and interests of the taxpayers.