The Research Of China's Taxpayer Litigation System

On April 3rd, 2006, Jiang Shilin, the plaintiff, submits the indictment to the people's court of Changning city, Hunan province. It said, on May 12th and July 6th, 2005, the defendant, Changning's local bureau of finance, exceeded the budgetary resources illegally and bought two luxury cars using national capital illegally in improper Government Procurement procedure. Since then, the taxpayer lawsuit has gradually become a hot topic of our social life and legal research. With the concept of the rule of law in China has gradually established, awareness of the rights of taxpayers constantly rising, The possibility of taxpayers to use legal means to safeguard their own rights and interests gradually increase. As a result, the research on taxpayer's litigation is a theoretical and practical value subject.Although the taxpayers litigation abroad has been a precedent for other countries, but the academic study of law in China is not much. As a new type of public interest litigation, there are many difference between traditional civil litigation,criminal litigation and administrative litigation, therefore it has not been approved by our law. Even in the theoretical circle, it isn't be recognized highly.The paper uses many methods learn, for example, comparison law and analysis law. Using those methods, I research the system of taxpayer litigation. Carry on a study for the basic problem of taxpayer litigation in the paper, carry on a comparison to the area outside taxpayer litigation system, analyze taxpayer litigation the theories foundation of the system, and to our country establishment taxpayer litigation's necessity and possibility of the system take into argument and set up our country taxpayer litigation system of basic frame, to concrete system and our country related system of link up to carry on with coordination to elaborate on, promote with the period our country taxpayer litigation of establishment and development.