A Study On The Protection Of Taxpayers' Rights

Taxpayer is the important subject in the taxation legal relationship, research on taxation legal relationship cannot dispense with studies on protection of taxpayer rights, which are the rights entitled to and exercised by tax taxpayer according to the constitution and laws and regulations in the form of certain action or non-action, or certain action or non-action imposed on other person. Taxpayer's rights are not related to their fulfillment of tax obligations, but also related to the obligations fulfillment of their relative right parties. In terms of the content of taxation legal relationship, the taxation legal relationship concerning taxpayer is mainly that between the taxpayer and the nation as well as between taxpayer and tax collector, the former is mainly regulated by the constitution, the latter mainly by the general taxation substantive law and procedural law. Therefore, the taxpayer's rights are divided into rights by constitution and rights by tax law.Although protection of taxpayer's rights in our country is explicitly stipulated in "Tax Levy and Management Law", but compared with the taxpayer's obligations, there are many flaws and insufficiencies in legislation: the Chinese Constitution does not fully play its function in taxpayer right protection system; a fundamental law on taxpayer's rights is not available; taxation laws are of low level; the new "Tax Levy and Management Law" still needs to improve. The reasons of insufficient protection of taxpayer's rights in our country are mainly attributed to the overemphasis of obligation and negligence of rights under the traditional cultural background and the traditional tax revenue theory, the present tax law also stipulates more on the taxpayer's obligations, with an imbalance between tax payer and tax collector's obligations and rights, in addition to the tax institution and its staff's disrespect to taxpayer's rights, leading to unavoidable disrespect of taxpayer's right. Perfecting taxpayer's right protection system should be based on the successful experiences of foreign developed countries and consideration of our country's concrete circumstances so as to revise the constitution, consummate related tax legislation, update traditional taxation theory, establish taxpayer's subject status of rights, set up service-oriented taxation system, expand judicial inspection scope, establish special taxation lawsuit jurisdictional court, raise taxpayer's consciousness to rights, and establish taxpayers' association, with the purpose of constructing a protection vertical protection network of taxpayer's rights guided by legislation, centered on law enforcement and judicature, and supplemented by taxpayer's self-protection.