On Protection System Of The Taxper Right

The modern tax revenue country takes more and more attention to the question of protecting the taxpayer right. The tax revenue is the property-shift intermediary between the country and the taxpayer, and this two properties present a situation which in inverses proportion. The question of protecting the taxpayer right is directly a constitutional question. It concerns democracy, the rule by law and human rights safeguard of a nation, and concerns the realization of a national constitutionalism. This article takes "On Protection System of the Taxpayer Right" as a topic, studies how to construct the taxpayer right protection system in the constitutionalism view, attempts to take the taxpayer right question as seeking the breach of Chinese constitutionalism.The first is"Theory Basis of the Taxpayer right protection". It mainly combs the tax revenue concept presented by financial law academic and tax law academic before in a critique manner. The tax revenue is the logical beginning to study the taxpayer right, is the theoretical basic of the taxpayer protection. Under the constitutionlism conditions, the tax revenue is one kind of national collection content which refers taking the human rights safeguard as the ultimate value, taking the strict legislative procedure as the essential method, and taking the power of collecting tax and using tax as the basic idea, taking macroscopic on paid attribute as basic characteristic. And the article take the public finance "the public product theory", the political economy "the people's sovereignty theory", the tax law academic."the creditor's rights debt theory in the public law " as the theory basis.The second part is"legislative protection of taxpayer right". In the modern country advocating rule by law, the taxpayer easily suffers violation from the tax law's uncertainty, and the legislative protection becomes the first way to protect the taxpayer right. It mainly considered the constitution's two aspect functions in the right of citizens and in the national construction, and proposed four plans about legislation protection, including the private property right's constitutional safeguard , implementing tax revenue provised in constitution, establishment and perfection the tax revenue legal framework, consummation the supervise of the budget and audit surveillance。 The third part is"administrative protection of taxpayer right", It takes the construction of the assessment power procedure and of the use tax power procedure as the breakthrough point, emphatically elaborated the right procedure's importance in controlling executive power, realizing the taxpayer right and the public interest. Speaking of the procedure in the administrative law, its basic function lies in the deepened democracy, guaranting administration according to law, guaranting the people's rights and interests, enhancing the administrative efficiency and a maintenance right minute, and so on.The forth part is"judicial protection of taxpayer right". The taxpayer can be under the legislative and the administrative protection, and also may suffer from legislative and administrative violation. The rule by law principle in which three powers are separated takes judicature as the final shield and provides the right for relief. Through establishing system of the tax revenue and system of review about violating of the constitution, the judicial protection corrects the illegal administrative action, and denies the legislative action which violated constitution and the rule by law principle.