The Question Of Taxplayer's Right Protection In Tax Management

Since the 1980s, the activity of the tax system reform,which has started globally, affects nearly each country. But in many countries, there is a tendency that the relation between the tax bureau and the taxpayer is scaned and adjusted renewedly and the right safeguard of the taxpayers is strengthened. Echoing with the global tax system reform, the tax system of China is also starting to carry on a fundamental transformation, and the worldwide tendency questions ,such as the relocation of the tax bureau and the establishment of the new-style tax collection and so on, are concerned. Especially in the management of the tax, the protection of taxpayers' right has been already taken into account much more.For example, in the revision of "the Law of Tax Collection and Management", it added many clauses about protecting the taxpayers' right,which provided the legal basis for defending taxpayer's legitimate rights and benifits .But, because China is a feudal despotic ruled country, the idea of "national standard"and "voluntary standard" is ingrained,especially in the domain of tax area, the idea of the "voluntary standard" is displayed outstandingly. We just often require the taxpayer to fulfill the duty unilaterally, but neglect to concern and protect the taxpayers' right. Especially in a few places and some staffs of tax bureau,the idea of governing the tax is still obsolete,and the phenomenon that the taxpayer legitimate rights and benefits are encroached upon in the practice occurs sometimes .This does not conform to the request of the development of the market economy and the democratic political construction .Based on the above reasons and the background of engaging in the tax affairs work, the author attempts to analyse and be perspective on the present situation of the taxpayers' right protection of our country and proposes the countermeasure of consummating the protection of our country's taxpayers' right from the taxpayers' right and it's basic concepts, and with the aid of the experience and the procedure of the taxpayers' right protection of various countries, especially the developed countries .The full text is composed by four chapters:First chapter,the outline of taxpayers' right.To study the taxpayers' right protection has to make the taxpayers' right clear firstly. From the basic concepts of taxpayers' right, this chapter has made the analysis to the concept and the scope of taxpayers' right, and elaborated the classification and the characteristic of it.Second chapter, the theoretical analysis of taxpayers' right protection. In the foundation of understanding the taxpayers' right,further taking the organ's relations of the taxpayer and administrative as the datum, taking the taxpayers' right protection as the main line, the taxpayers' right protection was inspected from the political , the economic,the legal and the management science and so on, four different angles of view separately,in order to seek the powerful basis for the taxpayers' right protection theoretically.Third chapter, the diagnosis research of taxpayers' right protection. This chapter first introduced the overseas stipulation concerning taxpayers' right, summarized the overseas experience of taxpayers' right protection.On the base of it, it summarized and reviewed present situation of taxpayers' right protection of China,.And reconsidering from law and practice,these two levels,it analyzed the question and the origin of protection of taxpayers' right in China.Fourth chapter, the measure of consummating our country's taxpayers' right protection. This chapter proposed the measure to consummate our country's taxpayers' right protection,launching concretely from the external environment, the legal protection system and the social service system, namely we should refresh the idea, and create an advantageous external environment to protect the taxpayers' right; we should strengthen our country's legislative work,and construct the legal protection system of taxpayers' right; we should intensify the social service system, and carry out the taxpayers' right.