On The Procedural Rights Of Tax Payers In Administrative Tax Reviews

The procedural rights of tax payers refer to the rights entitled to tax payers in the realization and protection of the interests of an individual entity by means of a set of manners, steps, and procedures in order to realize and guarantee entity consequences. Any particular interest or entity right must be realized or guaranteed through procedures. This perspective of the concept of rights viewed in terms of the exercise and the realization of rights are referred to as procedural rights. Administrative tax reviews constitute an important means for resolving tax disputes. A good system of administrative tax reviews not only facilitates the people, who are the object of tax administration, in their chase for relief as well as for a just and speedy solution of disputes in a stabilized social relationship, but also heightens the law-enforcing level and the general administrative capacity of the tax office, which is, in the meantime, a wholesome interactive process in popularizing tax laws as well as raising the tax-paying consciousness of the citizens. However, administrative tax review is, by definition, an administrative relief activity on the part of the tax office. Consequently, how to protect the procedural rights of the tax payers in administrative tax reviews so as to preserve their legitimate rights and interests becomes an important research issue.The present paper mainly discusses the perfection of the procedural rights of the tax payers of our country in the system of administrative tax reviews. On the basis of a brief exposition of related concepts and theories regarding the procedural rights of the tax payers of our country , an analysis concerning the status quo of the procedural rights of the tax payers of our country, with a list of standing problems and causes, is presented. Also presented is a retrospective review of the historical changes in the procedural rights of the tax payers of our country. A proposal regarding the perfection of the procedural rights of the tax payers of our country is put forward. The proposal takes, as its model, the American system of administrative tax reviews. This paper has the following three parts:Chapter One: An Overview of the Procedural Rights of Tax Payers In Administrative Tax Reviews. The chapter presents an analysis of the concept as well as the theoretical basis of the procedural rights of tax payers, an analysis of the concept, implications, range, coverage and special features of the system of administrative tax reviews, and of the present status and important significance of the procedural rights of tax payers. Administrative tax review is the general term of a system under which the tax payer feels that his interests have been violated by certain administrative acts of the tax office, and therefore, petitions for the administrative act concerned to be examined, and where the examination is carried out by some legal review organization. The system is characterized by: (a) a premise where the tax payer challenges some particular administrative act on the part of the tax office or its staff members, (b) a beginning of the administrative tax review marked by a petition by the tax payer, (c) a tax dispute as the objective content of the administrative tax review, (d) that administration tax review involves an administrative legal action, and (e) that administrative tax review is a legal procedural activity. The theoretical basis supporting the procedural rights of tax payers involves: the theory of public financial administration, the theory concerning civil rights, procedural justice and the theory of proper procedures. The chapter enumerates the procedural rights enjoyed by the tax payers of our country which include the right to petition for tax reviews, the right to knowledge, the right to statement and averment, the right to demanding neutrality on the part of the reviewing organization, and the right to petition for compensation, and it points out the important significance involved in protecting the procedural rights of tax payers.Chapter Two: An Analysis of the Standing Problems and the Causes Concerning the Procedural Rights of Tax Payers In Administrative Tax Reviews. The standing problems concerning the procedural rights of tax payers are: (1) the right to petition is not effectively guaranteed, (2) the right to demanding neutrality on the part of the reviewing organization is hardly realized, (3) narrow coverage of the right to examining abstract administrative action, and (4) inadequate involvement by the party involved in the review procedures. Major causes for the standing problems include: (1) the inference of traditional cultural background, (2) the interference of traditional theories on taxation, (3) responsibilities demanded by current tax laws and regulations of tax payers running over the rights they grant to tax payers.Chapter Three: Law-Making Proposals Concerning the Perfection of the Procedural Rights of the Tax Payers In Administrative Tax Reviews of our Country. The chapter starts by looking back on the historical changes in the protection of the procedural rights of the tax payers of our country, followed by an introduction of the American efforts in protecting the procedural rights of tax payers in their administrative tax review system, and ends by putting forward some law-making proposals concerning the perfection of the procedural rights of the tax payers of our country, i.e., putting an end to prerequisite stipulations in taxation in connection with administrative tax reviews, perfecting corresponding guarantor system in taxation to prevent tax loss, setting up standard hearing procedures for administrative tax reviews with detailed conditions, procedures, etc, allowing for free debate and cross-examination by both parties, promoting openness and fairness in administrative tax reviews, enlarging the range of examination on abstract administrative action, making the entire abstract administrative action part of the range of examination of administrative tax reviews, carrying out an all-round examination on the legality as well as the appropriateness of the action, enhancing a system of reconciliation in taxation, resolving disputes and avoiding confrontation on equal, voluntary, legal, and sincere basis, making up for the inadequate involvement by the party involved, adjusting for the lack of communication, saving on administrative costs, raising work efficiency, building up a harmonious atmosphere for taxation, so as to perfect the protective system for the tax payers of our country.