Study On Taxpayers' Supervising Mechanism Of Government's Tax-Using

Tax is the financial source of offering public goods for the country, as well as the direct loss of property. Imposing and use of the tax penetrate into the daily life. In constructing the democratic legal society, Chinese government should employ tax to provide investor and citizens with public goods and service with the consent of taxpayer. Although being endowed with the volunteer imposing formally, tax is actually presented as self-sacrifice for oneself. How government uses the tax eventually exerts influence upon the interest of taxpayer. Successive financial deficit and the startling illegal use of financial fund in audit storm recently illustrates that taxpayer's interest of using tax suffers from being trampled. And taxpayer's right can't be guaranteed, even there exist problems in supervising government mechanism of using tax. The construction of the mechanism both meets the needs of government function transformation and taxpayer's preservation of his right.Only on the basis of taxpayer's right of supervising using tax, can the taxpayer's supervising government mechanism of using tax be established. Taxpayer's right of supervising using tax, which is regulated by constitution, manifests citizenship. When each citizen is responsible for paying for tax, he is entitled to supervising use of tax. Taxpayer's supervising legal mechanism of using tax is mainly composed of…, supervise by public opinion, taxpayer society and taxpayer lawsuit, etc. Only by the establishment of specific legal system, can the taxpayer's right be legally guaranteed and protected.