The Right Of Taxpayer And Its Constitutional Safeguard

From the 80s, word wide taxation reform has prevailed, which has almost influenced every country. In many practices of these taxation reforms, a tendency appears that is to review and modify the tax collection and payment relationship and strengthen the protection of the rights of taxpayers. Since the 90s, china's traditional taxation concept has been developing with the spread of public financial theory and the study of western taxation theory. Nowadays, the prevailing constitutional financial theory provide us a new opportunity for the creation of taxation concept, especially the principles advocated by the constitutional principle provide a new vision for the formation of the taxation concept which is suitable for the socialistic public finance system , such as the supremacy of the constitution, limited government and financial democracy. this paper starts from"right"the basic category of law, to identify the constitutional right of taxpayer according to taxation debt principle under the guidance of human right, with the aid of personality principle of civil law, on the theoretical base of citizen society. Based on this point, the author acquires the logic of constitution, which is a fair trade between government authority and civil right. Thus, the right of taxpayer should be identified and protected by the constitution so that it can control the public right effectively. Also, the legislation should find a balance between the public personality and taxpayer personality in a tax legislation system in order to release the justice of a nation. The whole paper could be divided into three parts.In The first part, the author, first of all, dates back the origin of the taxation, and draw a conclusion that taxation is the material base of the economic existence of a nation. Because taxation is a property by nature, plus, private property is the economic base of one's freedom and independence, so, taxation can bridge public right and private right. Nowadays, the concept of public finance is gradually accepted, according to which, government expend—government taxation—the payment of tax of the citizen, is in fact an exchange between two equal parties, what's more, the exchange here is an equal exchange. The analysis is based on the socialistic market economy condition, in which finance should be changed into the direction required by public finance. The above mentioned equal exchange is suitable for the individualism required by the market economy. The base of all the above analysis, as well as the analysis of taxation debt, the author, finally, draws the conclusion that the relationship between the taxpayer and taxation collection authority as well as the government behind the curtain, is equal. The taxpayer and his nation can't be separated. Second, through the analysis of right and responsibility, a legislative category, the author points out that, the taxpayers are entitled to certain rights on the condition that he has paid the taxation. The existence of the right of the taxpayer accords to the principle of modern legislation. Third, the author explains the appearance of nation and taxation from the point of view of contract, which means bilateral agreement, and thus a harmonious concept is achieved on the base of"autonomy". Then, then author explores the decisive state of the civil society, citizen are deprived of some right willingly by means of political contract to form public authority, which indicates that public authority belongs to citizen. Fourth, with the help of human right, the natural moral fundamental right, the author points out the universality of the personality of taxpayer. Citizen is not doomed to be in a passive position when playing the role of a taxpayer, the relationship between the taxpayer and the nation should be equal. Last, the author reviews the public finance history, and then, analyses the personality of taxpayer in an economical point of view, thus draws a conclusion that a nation is a party that is bounded by taxpayer, the resource of its authority is the entitlement from the taxpayer. So, this is the economical foundation of the system that a nation's public right is decided by its taxpayer right.In The second part, first of all, the author points out the there is some prejudice against the right of taxpayer, he further points out that there is not adequate constitutional confirmation of the right of taxpayer. Also, the author attempts to dig out the reason. First, the author reviews the five- thousand -year old traditional culture. And, the author analysis's the negative influence to modern taxation brought by Chinese traditional culture. The author points out clearly that till now, people in china haven't switched from"legislation"to"govern by legislation". Then, the author reviews the traditional Chinese taxation theory, and points out that the long term held taxation theory in china comes from the Marxism"distribution of the nation", on which people in china comprehends the taxation system. under the guidance of this theory, the three features, namely obliged, unpaid, and stable, which is the feature to distinguish taxation and non- taxation are over emphasized, which damages the equality of the relationship between government and citizen. So, the nation becomes a right party the main power enjoys absolute taxation collection right, while the citizen become a duty party who has no right to ask for any repayment. Finally, the author critically reviews the current legislation, and points out that nowadays, our legislation overstates the role of taxpayer as a responsible part of the object to be taxed, but denied the fact that at the same time, taxpayer also enjoys right. After analyzing the fact, the author points that the right of taxpayer should be identified by the constitution.Third, the author, on the basic of social contract argues that the reason why citizens in a constitutional society contract to form a nation is to protect their natural rights without any violence from others in the framework of the nation. First, the author explains the unvoiced conflict between public authority and private authority. Then, the author further points out that since human civilization, it is just because of the dilemma of public authority that leads to the conflict with private authority, thus becomes the source of many social conflicts. then, from the point of contract, the author points out that the constitution logic lies in the reasonable bound and fair trade between public and private rights in order to ensure and promote the basic existence of human rights—the realization of citizen private right. On this base, the constitution coordinates the relationship between the nation and the citizen. Next, the author points out that the relationship between the right of nation and citizen is the core relationship, which is to balance the two. Associated with the taxation practice of the bourgeois constitutional nation after the taxation revolution, the author illustrates that the taxation revolution is in fact a control of national right and a protection of the civil right on the constitution, thus, the author highlights the necessity of protection of taxpayer right by constitution. Finally, the author demonstrates further the constitutional protection of the right of taxpayer. Consulting the international practice, the author points out that the constitution should adopt the principle of basic right preservation and legislative taxation collection. On this base, a perfect rescue system, namely public benefit appeal, is proposed. With the establishment of the above mentioned content, it is hopefully that the concept of"taxation payer-citizen"could be realized clearly, and the nature of the right of taxpayer could be digested from the point of nation and the root of its system.