The Study Of Protecting Taxpayer's Right Between China And Countries Of Europe And North America

Taxpayer's right and its protection have attracted more and more attention accompanied with the advance of democracy and legal system, also with the consciousness's rouse of citizen right. This not only boost up the consciousness of taxpayer's right, but also the important part of tax law ruling. Both in theory and practice, taxpayer's right is neglected and stressed more about taxpayer's obligation. Anyway, this has changed much accompanied by the implementation of the new tax collection and administration law. But there is still a long way to go in legislation, administration, justice and social power protection aspects. Firstly, the article defined the taxpayer's right and analyzes the contents and its characteristics to give an overall clear cognition. Secondly, the writer introduced the actuality of taxpayer's right protection of the USA, Canada, countries of Europe, and China. Based on this, the writer put forward the comparative analysis and got the problems of china, also the reason of the actuality. The comparative study is to make use of the other countries' advanced ways and means. The writer give the ideas of strengthening and perfecting the system of taxpayer's right protection at last which is: giving priority to legislation, administration and justice protection, supplied with social power, taxpayer's right protection system would be set up and perfected gradually.