Study On The Ensure System Of Taxpayers' Rights

Taxation law is a rising,open and growing subject.It is rising because it has not so long a history as civil law or criminal law.It is open because it intersects with economics,management and other law subjects,It is growing because it has promising future for its application and development.The taxpayers will be greatly awakened to their rights on the course of tax levying with china's entering into WTO and the popularization of the ideas of democaracy and rule the tax by laws.The value of theoretical study on taxation law exists in scientifically finding a balance spot between the taxpayers and levier,which would help to realize a stable and harmonious taxation system among the whole country with the direction of equity and justice ideas.It is important aspect the taxpayer's rights on the taxation law in other countries,but the study on it is poor in my country.the issue relate to the development of the market economy and stabilization of the society.so,it is necessary to design the ensure measure of the taxpayer's rights.The paper is composed of 4 chapters.the chapter 1 introduces the basic theories of the tax,for example the meaning of the tax,the gist of the tax and the property of the tax legal nexus.the aim is to emphasize the exchange theory of tax which based on the bargain theory is the best choice my taxation law theory and practice.the chapter 2 confirms the scope of the taxpayer and the content of the taxpayer's rights.under the constitution,the taxpayer is the citizen,so taxpayer rights have two meaning.the first,taxpayer rights is equated with the constitution rights,for example the eatate,equality,survive rights;the seconde,taxpayer rights is the rights of the taxation law.the chapter 3 compares the ensure of the taxpayer rights from legislation,execut the law,justice and society ensur with our country's,we will find many differences.the chapter 4 put the issue of the paper, it is necessary for the ensure of taxpayer's rights to adopt the measure of legislation,execut the law,justice and society ensure.