The Protection Of The Rights Of Taxpayers In Tax Inspection

The protection of the rights of taxpayers, as a product of democracy and the rule of law, arising from the growing of the world's attention. The protection of the rights of taxpayers has become our country's key issue to build and improve modern tax law. Many scholars have had lots of in-depth exploration and research on it from different levels. This thesis is in the opinion that a study from the specific level of tax administration enforcement can lead to a more effective protection of the rights of taxpayers. The introduction of the concept of inspection into China is late, and the inspection system is far from perfect. It tends to be the last lind of defense of tax collection in order to find out implementing income. When carrying out the law, taxpayers are regarded as "offenders", lacking respect for the rights of taxpayers, and taxpayers are also often subject to passive acceptance and make the rights of taxpayers in this aspect not be well protected. Therefore, the study and research of this issue are of great meaning in both thereotical and practical sense. This thesis begins with the definition of the taxpayer's right, discusses the legitimacy and legal basis of the rights of taxpayers and then analyses the current situation and deficiencies and the causes of the proctection of the rights of taxpayers. Finally, the thesis put forwars some ideas on the basis of referring to foreign legislative experience to strengthen the protection of the rights of taxpayers in the three aspects of legislation, law enforcement and self-protection.The main body of the thesis is divided into four parts:The first part is an overview of the rights of taxpayers in tax inspection. We begin with the definition of taxpayers, and explain the concept, characteristics and classification of the rights of taxpayers. Taxpayers can be divided into two kinds: taxpayers in broad sense and taxpayers in narrow sense. Taxpayers in broad sense also include natural persons who have indirect tax obligation. This article is to explore the taxpayers in the narrow sense only. Secondly, a brief introduction of relevant theories of tax inspection is made, including the concept of tax inspection and its meaning, the meaning of the tax inspection, and the basic functions and procedures. On this basis, there is an analysis of the definition and concept of the rights of taxpayers. The rights of taxpayers in inspection is not a new concept, but a specific embodiment of the rights of taxpayers in inspection. The specific details should also be covered in the scope of the rights of taxpayers. Finally, we will discuss the justice and legal basis of taxpayers'right made from the perspectives of public financial theory and nomology and legal point of view on the taxpayer's right to exist and lay for improving China's protection of the rights of taxpayers.The second part is an analysis of current situation of taxpayers'rights in tax inspection in China. First of all, it starts with a comprehensive assessment of China's taxpayers'rights in tax inspection. From our country's constitution law, tax laws and revelant regulations, we can interprete the corresponding rights enjoyed by taxpayers, especially from the new "tax collection law" and "tax inspection rules", in which many terms clearly defines the rights of taxpayers and manipulates the administrative behaviors of tax authorities, so that taxpayers'rights can be protected. Secondly, although it has achieved progress and improvement, but we pay more attention to an analysis of its shortcomings. Constitutional rights is not clear, and there is no standard legal system. The rights of taxpayers is too fragmented, that is, the denifition of some rights has some uncertainty; institutional settings and division of labor are irrational, collection and management departments exercise the right to inspect and punish at the same time; "tax inspection rules" is still not perfect, and there are contradictions with superior laws, insufficient specification of procedural rights, abuses of procedural rights and lack of administrative efficiency in law enforcement and public supervision to carry out enforcement measures, which have varying degrees of impact on the realization of taxpayers'rights in tax inspection. Finally, from the five aspects of traditional culture, traditional tax theory, the legislative system, taxation system, and inspection management, we set out our analysis of reasons of insufficient protection of the rights of taxpayers in tax inspection so as to pave the way of building a mechanism for the protection of the rights of our taxpayers.The third part is about a legislative study of the protection of the rights of taxpayers in tax inspection of foreign countries. A brief survey of what United States, Canada, South Korea, Germany and other developed countries have done about the protection of the rights of taxpayers is made. In general, not only does foreign law provide a wide range of taxpayer rights, but it also developes a sound and effective mechanism for the protection of the rights. Based on comparative analysis it is found that there are still gaps between China and other developed countries in aspects of specification of rights, the application of the principle of proportionality, as well as ways to obtain evidence and the awareness of service of law enforcement agencies. A legislative study of the protection of the rights of taxpayers in tax inspection of foreign countries for the protection of the rights of our taxpayers have some reference to build China's protection mechanism of taxpayers'rights. The four part is about the improvement of China's protection of the rights of taxpayers in China's tax inspection. Through a combination of borrowing mature experience abroad with China's actual situation, the writer puts forward a preliminary tax inspection mechanism to protect the rights of taxpayers, which has a strong theoretical and practical significance for the pretection of the rights of our taxpayers. First of all, in terms of legislation, consider amending and supplementing the Constitution, and increase the constitutional right provisions providing a constitutional basis for the protection of the rights of taxpayers. Perfect a sound taxation system, and set up"the Basic Taxation Law" to guide other laws. Legislative Reform current tax legislative system, eliminate disadvantages of arbitrary legislation because the unity of legislative power and executive power. Enrich and improve terms of the rights of taxpayers and strengthen legal protection. Amend "tax inspection rules", remove obsolete provisions and eliminate defects such as contradictions with the superior law. Raise the case standard, and make it in line with economic development. Standardize the obtaining of tax inspection evidence, defining and uniting the type of evidence ways of obtaining evidence. Finalize time limit in order to avoid arbitrary law enforcement. Secondly, it is necessary to standardize the enforcement of tax inspection. Change the concept of law enforcement and foster a sense of service. Reform management system of inspection, establish of the separation system symptoms of collection, management and inspection. Deepen the appraisal inspection system, and change the current situation of avoiding tax and implementing income. Set up inspection posts responsible for handling business processes and systems and establish inspection points system, standardize law-enforcement inspection and avoid the arbitrary law enforcement. Establish effective supervision mechanism for the implementation of tax administration and public information disclosure system and set up supervision and inspection system. Not only do taxpayers need legislative and executive protection, full exertion of agency's function and the increase of the ability to protect the rights of taxpayers are also very important for the realization of taxpayers'rights.