Research On The System Of Taxpayer Public Interest Litigation

Taxpayers' public interest litigation is a kind of litigation where citizens or related organizations litigate in the courts in their capacity as taxpayers, for executive authority violating the laws and regulations using the public funds which from the tax and infringing upon the public interests. It's a form of public interest litigation which administrative authority as a defendant aims to safeguard national and public interests. This new and special litigation system has been widely set up in the countries with adequate legal system, and carried out extensive litigation practice. Unfortunately this system has not yet clearly defined in the law of our country. But in China today, this system has caught more and more attention from academics and legal experts. Burst out from April 2006, a peasant from Hunan Changning named Jiang Shilin sued the Hunan Provincial Finance Bureau of Changning in Changning Court for illegally using the state's funds purchasing cars. The taxpayer public interest litigation has gradually become the hot spot of topic for law theory and social life. With the concept of manage state affairs according to law in China has gradually established, the awareness of the rights of taxpayers and using legal means to safeguard their own overall interests are increasing, a new type of action is required in practice which is Taxpayers public interest litigation with which to strengthen the supervision of administrative power to protect the taxpayers, the state and society's public interest.Therefore, the depth study of taxpayer public interest litigation is a subject with theoretical and practical value.China has established taxpayer commonweal litigation, not only to safeguard taxpayer's integrated interests, prevent the state financial capital loss, strengthen government honest construction and build the law-ruled country, constructing the harmonious society, etc, but also has practical urgency and far-reaching significance. But at present, our country taxpayer public interest litigation system establishment still has some problems, which are shown obviously as the weak consciousness of taxpayer's rights, insufficient judicial independence, and opacity of financial capital expenditures information,etc.Therefore,China should establish the taxpayer litigation system in referring foreign advanced experience. On the basis of the constitutional major premise, the taxpayer litigation shall be established and perfected through the enactment and amendment of laws. The most important is in constitution of basic tax law, taxpayer's subject qualification,case undertaken scope and procedural problems shall be defined. In view of the current existing problems, relevant supporting system shall be established to provide taxpayer with the system assurance.