On The Protection Of Taxpayer'rights

The countries with a market economy, especially the developed countries always pay great attention to the protection of taxpayers. however,the things are different in our country. The Chinese government has long ingnored the existence of the taxpayers'rights and intersts due to the influence of the planned economy and traditional theory on taxation . therefore, it is not only a necessity to follow the development of national situation , but also an objective demand to develop China's market economy.To establish a complete law system in fields of legislation, implementation and jurisdiction of the taxation law to protect the taxpayers'rights and interests. I express my own opinions about the taxpayers'rights and interests in this thesis in the hope that a nation wide attention of all circles tan be evoked to it. so as to stimulate the healthy development of China's construction of taxation law and the achievement of a socialist socity in peace and harmony .The main body of the thesis is consisted of three parts. The first part in expounds the taxpayers'rights and interests. It begins with a definition ,then followed a detailed analysis of the opinions of some experts concerned. On the basis of that analysis my own ideas formed. At last a summany of the content of taxpayers'rights and interests is given and on the basis of which a general analysis of the characteristics of it is presented.The second part includes an analysis of the present situation of the protection of taxpayers'rights and interests, a summary of the achievements as well as the problems in the pratice and a further analysis of the reasons of ineffective protection . The third part includes the conception of completing the construction of protection laws of taxpayers'rights and interests. In order to solve the problems existing in the protection, a proposal is given to improve the taxation's legislation, administration, jurisdiction and the self-protection of the taxpayers, etc. It also gives a bold exploitation in various fields such as the improvement of taxation law,the reform of rhe legislative system and tax collecting service mechanism, jurisdictionisation of the application of the constitution ,and the promotion of the taxation surrogative rules. Then afurther transitional reforming measures and conceptions are presented to practices such as holding an unauthorised audition which lack of reforming condition under the existing politocal system and authority structure.