Concerning The Protection Of The Taxpayer's Rights

In the 1980s, global tax reform has affected every country. The reconsideration and adjustment of taxpayer's rights protection is the logo of the reform in the era. Meanwhile, the right of taxpayer protection attention also becomes more and more serious to our country, and how to position the taxpayer and tax authorities, highlight the publicans'rights standard, reveal the rights'protection of taxpayer, improve taxpayer rights protection of rights protected status, it has become the focus of the theory and the practice.The author tries to the legislation evolution of tax collection and administration. Through various aspects of the texts about taxpayer rights protection regulation and our country taxpayer rights protection past and present, the author puts forward the perspective and analyzes so that it can perfect our taxpayer rights protection legislation, make a contribution for taxpayers' rights protection.So as analyzing the basic problems of the taxpayer rights in this paper matting, the author researches the taxpayer rights protection in the law of 1986 interim regulations of tax collection and administration, 1992 and 2001 law of tax collection and administration respectively. For analyzing their deficiencies and the supplement and modification of the latter for former, we can understand and sum up the trend of legislation, and put forward the corresponding proposal.The perfection of the tax collection and administration is an important subject of current tax system reform. Tackling the conflict between taxpayer and the power, and realizing harmonious tax are priorities. In this, this paper argues that taxpayers' rights should be put in the first place. When conflict occurs, we should lay more particular emphasis on protecting the right of taxpayer than the power of tax authority. Since taxpayer is in a disadvantage place in front of tax authority. Protecting the weak residents'food is protecting the state's tax revenues. It can have a better achieve of national redistribution of wealth. So that it can meet the demand of law-abiding taxpayer for public product. And we can achieve truly "from the people and giving back to the people".