The Conflicts And Coordination Of Taxing Rights And Rights Of Taxpayers

The tax revenue is the public goods' supplies cost, through the public goods' supplies, between the taxpayer and the government had formed the market economy color rights and obligations relations, the taxpayer had the tax payment duty, the government also had to claim public goods right, the government has obtains the tax revenue, also undertook the duty of providing the public goods. Under the public finance background, the relations between taxpayer and government should be equally. The relation between Taxing rights and the rights of taxpayers is a basic contradiction of tax law. Besides the consistence of them, there are still contradictions and conflicts. To coordinate them and keep balance of Taxing rights and rights of taxpayers, is very important for the achievement of rights and obligations of the entire tax law.Besides the introduction, this article is divided into three parts.The research of taxation power and the taxpayer right must begin from the tax power. The tax power is the tax revenue authority and the tax revenue right composite construction. The first part has made basic limits to the taxation power and the taxpayer right, the first section obtains from the tax power of conception, the tax power includes the national tax power and the government tax power, then makes the limits to the taxation power and the tax payment power, proposed the basic theory of taxation power and the tax payment power.There is not only uniformity but also conflicts between the taxation power and the taxpayer right. The second part first carries on the general analysis to the taxation power and the taxpayer right relations, then launches from the right conflict elementary theory, the right conflict materially is one conflicts of interest, so the taxation power and the taxpayer right conflict is the same, the article starts from the right conflict's general theory, and give a simply list of the taxation power and the tax payment rights, carried on the analysis to the two's conflict reason.In the foundations of the first two parts, the third part proposed the coordinated taxation power and the tax payment power the two relations' basic mentality, constructs the harmonious tax revenue to draft accepts the relations, is a common tendency which the international tax revenue collection develops. The more developed west market' economy undergoes a long-term development, has established amore perfect tax revenue restraint mechanism, the relation of tax payer and tax power is also relatively harmonious. The united states' tax power and the taxpayer rights has a quite perfect system, the article starts from a comparison angle, take its experience as an example, using for reference and refers, finally get the countermeasures.