On The Improvement Of China's Tax Legislation Of The Taxpayers' Rights Protection

As the rule of law has been constantly strengthening in China, the question of taxpayers' rights protection has drawn the concern of various circles. Tax legislation, the foundation of the right protection system for taxpayers, is of vital importance to protecting the rights of taxpayers. To some degree, breakthroughs have been made in taxpayers'rights protecting by Law of the People's Republic of China Concerning the Administration of Tax Collection adopted in 2001. However, from the view of China's present situation, whether on the scope and the depth of the rights'content or on the establishment of legal system of rights protection, the dynamics of China's legal protection for taxpayers'rights is still limited, and has much room for strengthening and improvement. The thesis proceeds with the present situation description of the protection of taxpayers'rights by China tax law, reasons the limitations of the content setting of the taxpayers'rights and the foundation of the right protection system on Chinese tax law, which is unable to provide sufficient protection for China's taxpayers. On the basis of the generalized foreign advanced experiences of taxpayers'rights protection legislation, the author combining the analysis and thought of China's current conditions and existing problems, optionally drawing on related foreign legislation experiences, summarizes specific suggestions of tax and revenue legal system, contents of taxpayers'rights and taxation service for the improvement of Chinese taxation legislation, in the hope that it will profit the improvement of China's tax legislation of taxpayers'rights protection.