The Protection Of The Rights Of Taxpayers

Taxpayer rights protection, democracy and the rule of law as a product of growing world attention. Taxpayer rights protection has became China's build and perfect a modern law of important issues. We should correctly understand the rights of taxpayers, should be from the system point of view, comprehensive social causes, History, realistic point of view of the state inspected. This may be more conducive to our understanding of the specific content of the rights of taxpayers, thereby contributing to our much clear and comprehensive understanding of the rights of taxpayers, for the legislative and judicial provide some useful ideas.Firstly, from the political, ideological, economic, legal and other aspects of the taxpayer's right to exist theoretical foundation of society, clarify the rights of taxpayers is the development of human society to a certain extent the inevitable product.Secondly, the major developed countries on the Protection of the Rights of the characteristics of the taxpayers, through the international protection of the rights of taxpayers on the main experience, strengthening the protection of taxpayer rights awareness, through the mechanism innovation, set up the legal system to protect the rights of taxpayers and social service system, The establishment of special courts and service agencies, and through comparative analysis, to strengthen the protection of the rights of taxpayers from view.Thirdly, analysis and analysis of China's status and protection of taxpayer rights causes. My analysis shows that there is a taxpayer rights in legislation, the reality of the lack of protection of the rights of taxpayers and the lack of ideas. Then from China's traditional culture of the impact of the law, after a longer period of the founding of the main taxpayers economic status of a lack of independence, the protection of the rights of taxpayers and the imperfect legal rights of taxpayers, such as lack of awareness analyzed the reasons for the formation of the status quo.Finally, the strengthening and improving China's protection of the rights of taxpayers Countermeasures. To recognize revenue from the re-start nature of legal relations, new ideas, improve propaganda, and strive to realize the true sense of fair taxation. By increasing the tax authorities the power to supervise efforts to ensure that the rights of taxpayers to protect taxpayer rights and their implementation. The key is to establish and perfect the legal system to protect the rights of taxpayers, from the legislative, judicial and administrative law enforcement and social services, etc., in order to protect the rights of taxpayers to provide effective protection.