Taxpayer Rights And Interests The Legal Thinking

Taxation is for government provide social protection and public service is an important capital source, an important means of state macro-control, concerned, for citizens with taxes for the government's protection and public services, survive need social order and peace environment, there is expected to arrange individuals and groups life is life's basic needs. Taxation as a key sustaining government operation mode, the government's properties are different, the system of government in various forms may tax this issue whether in tax and tax rate on the choice of different, but how tax, increase the fiscal revenue expansion, improving the administrative ability is common. The rights and obligations of the taxpayer shall be the core issue between the tax law, the taxpayer rights in the constitution, the legal systems of tax collection, embodied by the extent of the taxpayer rights protection with a state tax law decision the construction level. The influence of long-term exposure to historical inertia publicans relationship in, we used to more emphasis on taxpayers to the obligation of tax taxpayer rights protection, apparently not enough attention. The lawful rights and interests of the safeguard taxpayers whether as the administrative relative person's individual private interest Angle, or from the perspective of national overall interests has a positive meaning. Protect taxpayer rights is strictly regulate tax authorities with the right obligation of tax authorities, constraints consistent the behavior. National ZhengShuiRen fundamentally represent the interests of the taxpayers, and taxpayers can widely participating politics. If no taxpayer rights safeguard, levy power expansion could lead to all social chaos and corruption, and thus the importance of safeguard taxpayers legal rights.