The Discussion Of How To Relieve The Taxpayer's Right

The taxpayers do not solely have the duty to pay taxes, but enjoy extensive rights in the course of levying taxes and using them. For a long time, we put undue emphasis on taxpayers' duty, but ignore their rights. Their rights cannot be safeguarded, taxpayers' initiative to pay taxes lower steadily. This situation hinders the development of our democratic and legal system, and cannot fit in with the need of the society. Our country should ensure and relieve taxpayers' rights through legislation, enforcement and judicature. "No relief, no right", the effective relief is the last protective screen to protect taxpayers' right. The aggression upon taxpayers' right created by the defect of the legislation and enforcement, only can resumed through effective relief.Improving the system of relieving taxpayers' right is very important for improving the situation of protecting taxpayers' rights now. Nowadays more and more countries pay attention to protect taxpayers' rights, and attach importance to build effective relief system through improving their legislation and organization, etc. More and more people in our country pay more attention to the problem of protecting and relieving taxpayers' right; they appeal for improving our legislation, enforcement and judicature to strengthen the system of protecting and relieving taxpayers' rights.The system of relieving taxpayers' rights includes the traditional tax administration reconsideration, tax administration lawsuit and tax administration compensation; nowadays the system of taxpayers' lawsuit plays an important role in many countries, but hasn't been accepted and put into practice in our country. We shall put it into practice in pace with the development of our economy and democratic and legal system. Our traditional system of relieving taxpayers' right is defective in several respects, e.g. in the tax administration reconsideration system, put the reconsideration ahead in mandatory, and the organization of the administration reconsideration isn't independent, etc. In the tax administration lawsuit system, the range of the court accepting cases is narrow, and the quality of the adjudication is low, and having no special tax court, etc. This thesis in view of these problems, contrasting the situation of external and internal, makes some suggestions to improve our system of relieving taxpayers' right. The foreword and the first part of this thesis briefly expound the importance of the system of relieving taxpayers' right, and the situation in our country and other countries. The second to the forth parts of this thesis is the focal point, which separately expound the tax administration reconsideration, the tax administration lawsuit and the taxpayers' lawsuit and simply expound the tax administration compensation finally. The whole thesis expound the problem of our system of relieving taxpayers' right comprehensively and in systematic, and in view of every problem, drawing on the successful experience of other countries, makes suggestions on how to improve our system of relieving taxpayers' right.