Studies On Taxpayer Litigation System

The taxpayer litigation is a kind of new litigation which produces in the modern age, it haven't build in our nation, but Jiang Shi Lin's case was typical taxpayer litigation's emergence of the case to cause extensive concern. It didn't belong to court of the people administration litigation to accept scope because of the item tell and not agree with to match an indictment condition is justified not by the court to accept. In this practice that the administration organization illegally uses a public finance funds to infringe upon taxpayer right and dose not get the phenomenon of succor in great quantities and legally exist, the taxpayer litigation cans not find the place that they can have somewhere to stay in the existing law system, the administration behavior which breaks the law to use a public finance funds can't get into the scope of judicial reviewing, on this kind of lawmaking existent gray district, indulge and grow illegal administration behavior of violate the taxpayer rights, also cause judicatory of achievement can get valid of exertive. Our nation current administration direct system again inborn shortage and power organization because of lack a physically valid direct mechanism, supervise and control means and usually turn of check system, but can't carry out its legal direct working talent, the judicial direct is limited because of being subjected to case scope, plaintiff's qualifications etc. One hand, this attitude has a deviation about our nation's law. In the other hand, it is immolate about the taxpayer. In this instance, we build the system about the taxpayer litigation; it has a realistic meaning for protecting the taxpayer's right and advancing the administration.The paper uses many methods learn, for example, comparison law and analysis law. Using those methods, I research the system of taxpayer litigation. Carry on a study for the basic problem of taxpayer litigation in the paper, carry on a comparison to the area outside taxpayer litigation system, analyze taxpayer litigation the theories foundation of the system, and to our country establishment taxpayer litigation's necessity and possibility of the system take into argument and set up our country taxpayer litigation system of basic frame, to concrete system and our country related system of link up to carry on with coordination to elaborate on, promote with the period our country taxpayer litigation of establishment and development.This paper is divided into four parts.The first part mainly inquiries into the basic problem of taxpayer litigation and emphasized to discuss taxpayer litigation of connotation, to the scope of taxpayer in the taxpayer litigation with can tell illegal behavior of the contents carried on a study and put forward taxpayer in response to is have the People's Republic of China nationality of negative have already paid tax an obligation and actual burden revenue from tax of unit and personal standpoint, think that the taxpayer litigation not only aims at the illegal usage of tax dues, but also aims at other public finance fund of illegal usage. The property and characteristics also passed development history and our country present condition of analyze the taxpayer litigation, contrasted differentiation and contact of taxpayer litigation and traditional litigation, public welfare litigation, explained taxpayer litigation. Again carry on introduction to the area outside taxpayer litigation system and compare, pass to fasten national United States, England to British and American methods with big six methods to fasten national France, Japan of taxpayer litigation system of elaborate, the system investigated taxpayer litigation the system practices a medium different characteristics in all countries, induce its experience, for the convenience of in according to our country law system of characteristics and concrete the state of the nation draw lessons from the related system with absorb.The second part originally the paper analyzed taxpayer litigation the theories foundation of the system, commence from the source of taxpayer litigation right, pass to the revenue from tax hypostatic analysis, right obligation theories with tell power theories three treatises, emphasized to elaborate taxpayer litigation system of theories basis. Also carry on value analysis to the taxpayer litigation system, from the private power check and balance civic rights, property right protective argument taxpayer litigation of value, from the theories angle for taxpayer litigation system at our country of the establishment provide basis. The third part originally the paper elaborated our country taxpayer litigation system of set up, first argument our country establishment taxpayer litigation necessity and possibility of the system, combine our country the taxpayer right don't in dint and revenue from tax system protect to inspect the way is limit of present condition, from the perfect taxpayer right system, perfect tax administration direct mechanism, and the perfect and public benefits protect system etc. three angle arguments our country establishment taxpayer litigation the necessity of the system, still discussed in the meantime our country establishment taxpayer litigation the system have theories basis and realistic foundation, and then have can support to draw lessons from of abundant experience, explain thus at our country establishment the administration public-spirited litigation system be not only necessary, and is possible. At this foundation to the system of the taxpayer litigation do a speculation, from the lawmaking and concrete system of designed two angles to carry on in detail elaborate, in the lawmaking, in response to perfect constitution concerning the item of the revenue from tax, establishment revenue from tax fundamental law and perfect public system of the government information, at concrete system up, pass expand current judicatory explanation resolve taxpayer litigation the problem of the qualifications, experienced government litigation the foundation of the procedure up to taxpayer litigation before establishing litigation place procedure, build up checking a Cha organization indictment system, extend bring up taxpayer litigation of way, urge taxpayer litigation right of effectively exercise, and to taxpayer litigation of verdict effect should is extend in all right the person and procedure circulate in should enhance a judge of authority, the execution offers as proof a responsibility set upside down rule carry on the treatises of the system.In the four part cent, emphasized to analyze the taxpayer litigation system and our country related system of link up with moderate problem, mainly include three points. One is litigation the party concerned proper space problem, plaintiff's qualifications and accused qualifications which discussed taxpayer also carried on detailed analysis. Two judicial independent problems combine the characteristics of our country judicial organ with currently the present condition of the judicial reviewing of the administration case, put forward judicial independent importance. Three is the restriction of taxpayer right, told the punishment of power from the party concerned to carry on argument with the restriction problem of angle to taxpayer right prevent formed over telling.The paper discuses the theoretic systemic about the taxpayer litigation, that is based on many views about concept, practice, theoretic and system design. Using it, we can discuss the key words what it is how to build the taxpayer litigation's system. We do ours best to explore the unknown filed and bring new views for the practicality issue, which is concerned about some concept, characteristic, and institutional questions. I think the taxpayer litigation system that it has three important purports. First, it can protect the taxpayer's right unquestionable. Secondly, it can improve the taxpayer's consciousness. Thirdly, it can restrict the administration power. That we research the taxpayer litigation system, it has a tremendous meaning. The system has a great effect to consummate the law systematic, and it also has a great benefit to build the socialism law's system and socialism law's country.