Legal Research On Taxpayer's Right

The taxpayer's right was written in their constitutions in western countries, taxpayers, as a vulnerable group, yielded to the state's power in the past. With the tax reform, more and more people concern how to protect the taxpayer's rights. In china, the taxpayer's consciousness how to protect their rights is weak and the law system isn't perfect. Because of these reasons, the condition of the taxpayer's right is not very well, at present, and in order to protect well the taxpayer's rights we still have a lot of problems to solve.The author uses the different methods such as comparison, systemic, empirical etc, to discuss the taxpayer's rights .First;the author analyzed the scope and essence of the taxpayers' rights. Secondly, the author explored the basis of taxpayers' rights from the different aspects such as politic, economics and jurisprudence. Thirdly, comparing with the condition of the other countries, the author introduced the blemishes about Chinese taxpayers' rights. Finally, we should study the successful experience and promote the system of the taxpayer's rights through legislation, executing the law, judicature and social protection .About legislation, we shouldsupplement the contents , raise the law level, improve the law system of the taxpayer's right. About executing the law, we should carry out the law exactly, precept the law procedure, promote the service quality and environment of executing the law .About judicature, we should learn the lawsuit system. About the social protection, we should improve democratic supervision, the consciousness of how to protect rights. We should regulate the tax agency and create the condition for the taxpayers association.