Research On The Protection For Taxpayer's Interests

State taxation means that the government"deprives"the wealth of its people freely. The focus of taxation laws is not whether we need the national right of taxation, but how to put it at an appropriate position and make it effective in a limited scope. For the national power, the legal system has double responsibilities which are authorization, restriction and supervision.The interest of taxpayer is its purpose in the whole process of paying taxes. Whether the interest can be realized affects the taxpayer's actual action, which constitutes the essential condition of sustained and smooth development for taxation and also the substantial and social ground of building harmonious society. The dissertation tries to discuss how to improve the national mode of income distribution through constructing the harmonious taxation system, which can lift the level of social welfare on the basis of sustainable development.Firstly, this article introduces the basic theories of protection for taxpayers'interests from three aspects which are the connotation, the quality analysis and the significance of protection.Second, the writer raised the opposition party of taxpayer—tax collector and its interest. Through detailed theoretical statements, the writer reveals the significance of right and obligation between taxpayer and tax collector, and points out that the relations should not be mutually exclusive but intergrowth or"win-win".Third, taking the current situation of our country for example, the writer states the weaknesses existing in the legislation, enforcement and justice by the general analysis of tax related laws and rules now effective. Meanwhile, the writer clarifies some important principles which must be paid special attention to.Finally, the writer puts forward a series of thoughts to upgrade the protection mechanism for taxpayers'interests on the basis of comprehensive analysis. From the aspects of substance and procedure, combining the current laws and rules, we should make the tax related laws in the future get along with the common requirements of socialist harmonious society thus to truly represent the interests of most extensive taxpayers.