A Study On Our Taxpayers' Rights And The Guarantee System

The essay's purpose which bases on the re-understanding of the taxpayers' status is trying to elaborate the status quo and the origin of the rights of our country's taxpayers and the inadequacy of the guarantee system by means of history, comparison and concrete evidence. And on this base, the essay raises an initial tentative plan about our taxpayers' rights and the guarantee system's frame.The whole passage consists of three parts. In the first part, it puts forward the theoretical prerequisite of the essay. The secend part expounds the present conditions and the roots of our taxpayers' rights which is lacking and lost from the practical angle. In the last part, it brings up the initial assumption about the construction and the realization of our taxpayers' rights and the guarantee system which is naturally reasonable.The essay believes that 'taxpayers' doesn't mean we are the obligators to pay taxes. Taxpayers are the unity of the right and the obligation. Therefore, the main position of taxpayers' rights should be established. The establishment of taxpayers' rights has the significant value in politics, administrative law, economics, practice and so on. At present, in the tax-pay and tax-levy legal relation which is set up by China's tax law, the right and the obligation of both sides are in an unbalanced condition. So when our tax collectors reconstruct the framework of our taxpayers' rights and the guarantee system's frame, they should make the right and the obligation of both sides equivalent on the whole and incline to totally balanceable according to 'equilibrium theory'.