Font Size: a A A

On The Taxpayers' Supervision Right Of The Use Of The Taxation

Posted on:2011-11-26Degree:MasterType:Thesis
Country:ChinaCandidate:X Z ZhengFull Text:PDF
GTID:2166360305457505Subject:Economic Law
Abstract/Summary:PDF Full Text Request
After 30 years of reform and opening up, China has moved from a planned economy into a market economic system, the original "management-oriented government," also will change as a"public service government". Market economic system and the change of government functions needs public finance system, but our present financial deficit, a variety of illegal use of the phenomenon of financial funds, which own part of the property for tax paid to the state as taxpayer, the tax benefits greatly impaired. Country through sound laws enhance the internal oversight and other means hoping to curb fiscal spending that exist in a variety of problems, but the result is unsatisfactory, one of the reasons was to neglect a large group of taxpayers as the government used tax conduct oversight functions.Today our Constitution and laws more concerned about the obligations of taxpayers, ignoring to protect the rights of taxpayers. The relevant provisions of the rights of taxpayers to be limited to the tax administration legal relations, the taxpayer treated as separate individuals, corresponding to another subject is tax executive. But the supervision right of the use of taxations primarily for government use tax acts lawful and reasonable, taxpayers as a whole was given to the constitutional right is a reflection of citizen oversight, corresponding to the main body should be national. Establish and supervise the exercise of the right of taxpayers'supervision right of the use of taxations, Taxpayers can clearly dominant position, raising consciousness of taxpayers and play a taxpayer groups on the supervisory role of government expenditure.This paper use of normative analysis method, empirical analysis, comparative analysis, inductive analysis and other methods, hopes through the study of the supervision right of the use of taxations to establishing the right system. Through analysis and understanding of tax, taxpayers and other related concepts, got the concept of the taxpayers supervision right of the use of taxations: The taxpayers supervision right of the use of taxations is a right of all taxpayers of all tax revenue to run the process legitimacy and rationality within a certain range from monitoring, control and supervision rights accordance with the Constitution and the law. In understanding the basis of the concept of rights of the taxpayer with tax supervision has the social contract theory, theory of popular sovereignty and constitutional theory as the theoretical basis. Then we analyzed the nature of the supervision right. In order to conclude the nature of a right, we must place the rights of their legal relationship in which to consider them. Therefore, to know the nature of the taxpayers'supervision right of the use of taxations must first clear the nature of Tax Legal Relations. The nature of the Tax Legal Relations is a very important and fundamental issue, many lawyers have put forward their different points of view, and summed up the most important relationship is"the tax power relations theory"and"the tax debt relations theory"."The tax power relations theory"can drawn that because the taxpayers'supervision right of the use of taxations is an oversight, so as a kind of citizenship, with the nature of a constitutional right, should be provided directly by law, from this sense the taxpayers'supervision right of the use of taxations is the primary right of supervision, is the original right."The tax debt relations theory"can draw that the taxpayers'supervision right of the use of taxations is a relief to the right when the taxpayer's contractual rights damaged, it is a secondary rights, which is the right of remedy."Binary relation theory " is " the tax power relations theory" and "the tax debt relations theory " a compromise, get the support of many scholars of our country, so the taxpayers'supervision right of the use of taxations should be in " the binary relation theory ".The taxpayers'supervision right of the use of taxation is the right of both primary and secondary– first, as a citizen oversight it must be established by the Constitution and laws; when the state financial expenditure in the existence of illegal behavior, the taxpayer's relevant rights and interests are infringed, they can monitor through the exercise of the supervision right of the use of taxation to be relief on the damage.The supervision right of the use of taxations is the right to supervise the government the right to use tax, but has not been confirmed and establishment in China, which has its intrinsic reasons. First, taxpayers lack of oversight with a sense of duty. This is because the influence of traditional culture and the traditional tax theory. Second, Constitution and the law does not provide for taxpayers'supervision right of the use of the taxation. Our Constitution only stipulates that the citizens have the obligation to pay taxes in accordance with the law, almost no taxpayers of constitutional rights, and no provisions for tax payers'use right of supervision. As the fundamental law of the Constitution did not establish the taxpayer with a tax basis of supervision, so the department under the law of the rights of missing is not surprising. Third, the supervision of expenditure mechanism of the representative body is not perfect. The people's congresses at all levels of our people focus on the exercise of the rights of authority, and only played the financial oversight function of the NPC, the taxpayer's supervision of the use of tax can be exercised. The people's congresses as our country's representative organs exercise the supervision of fiscal expenditure is the constitution, laws and budget act according to the law of the fiscal expenditure, which is mainly through the supervision over the budget supervision to achieve .But China's National People's Congress budget monitoring mechanisms exist some shortcomings in budget preparation, approval, implementation and final accounts and other links, brings great difficulties to the effective exercise of the taxpayers rights on supervision of the use of taxations. Fourth, Lack of legal mechanisms to relief the taxpayers rights. Taxpayer lawsuit on behalf of individual taxpayers by the specific taxpayer filed a public interest litigation as a whole, we present the relevant state law does not establish such a system to recognize the taxpayer qualified as a subject of administrative proceedings, this is extremely detrimental to the protection of the interests of taxpayers .After knowing the reason for missing the supervision right, we can be targeted to perfect on the system. First, Constitution and laws to establish the right. As a basic right of the taxpayer and a democratic supervision, the taxpayers'supervision right of the use of taxations is a constitutional right. Therefore, to establish taxpayer rights, we should add the constitution; No unconstitutional censorship in China, so the role of the Constitution only declarative, it is difficult to become the basis for trials and implementation. Therefore, to establish the taxpayers'supervision right of the use of taxations we need to clear this right in specific law sectors. Therefore, we can formulate"Tax Law"; can also draw on the practice of other countries, with special taxpayer bill of rights, to develop our single taxpayer bill of rights. Second, Representative organs exercise their rights. Representative institutions is a product of democracy, the people exercise power on behalf of the authority. Therefore, if representative institutions can effectively monitor the situation of the using of the tax, taxpayers rights can be effective protected. By drawing the practice of budget monitoring on the United States, Japan and other democratic countries, recommendations made to improve budget preparation, budget approval, budget implementation and final accounts system. Finally, through the action to protect rights. Taxpayer lawsuit refers to the taxpayer lawsuit filed to the court to sue the inconsistent with the Constitution and laws of the unfair tax system, unfair tax act particularly the behavior of illegal use of tax. It is not only a violation of the taxpayer against the personal interests of public interest litigation but also a violation of the taxpayer for the overall interests of the public interest litigation. By drawing on the U.S. taxpayer lawsuits, the residents of litigation in Japan, put forward some of the views in our taxpayer lawsuit scope of case, plaintiff status, distribution and burden of proof of commitment to legal costs.
Keywords/Search Tags:Taxpayer, Taxpayer Rights, The Supervision Right of the use of Taxations
PDF Full Text Request
Related items