Study Of Taxpayer's Right To Refund In China

Protection of taxpayer rights, democracy and the rule of law as the product of one of the important functions of modern tax law, has drawn worldwide attention. In China, protection of the rights of taxpayers has become an important and urgent research tax law a major issue. The right to refund an important right as taxpayers, improve its legal system, we need to investigate and explore.The main content of this article is divided into four parts.The first part of the tax rebate the taxpayers had the right to define. When countries have a tax loss of some or all of the reasons, the taxpayers have no reason on the part of the right to request a refund of tax rebate shall be right. The right to be in the nature of the tax rebate equivalent to the civil law of unjust enrichment dispute.Second part analyzes China taxpayers rebate Right Legal System problems. From China present legal system, enacting exists fuzziness; entities content.and procedures content deviated; statutory rights and Rights gap between; to discover main as taxpayers rebate the Realization distinction standards; export rebates rights absence; rebate rights occurred time determination inappropriate issues overlooked; practice, owed rebate serious; export rebate source in lead taxpayers refund right unfair; enforcement departments behavior lack norms.These problems lead to the right to refund an important right as taxpayers to realize the process very difficult.The third part discusses advanced foreign taxpayers the right to refund the legal system. Through France, Italy, Germany, South Korea 5 representative tax the exports of countries, rule of law environment, cooperative management, surveillance and financial sharing methods, introduction to summarize international experience created for the inspiration.The fourth part, to refund the taxpayer the right to perfecting the legal system, legislation, law enforcement, tax sources, judicial point of view put forward four proposals:Distinction refund of the right content and procedures; uniform substantive content and procedural content; preservation of the "administrative approval "Under the right of the taxpayers, the export tax rebate in the legislation establishing the right to raise export tax rebates and refine the legislative level the right of the export tax rebate and other measures to improve the power right of our tax legislation; to reform the distribution of value-added tax and export tax rebate adjustment of synchronized; reform of export tax rebate-sharing approach; the establishment of export tax rebate reserve financial expertise; regulate the behavior of tax departments,Tax department to strengthen the legal obligations and responsibilities, to improve the operability of taxpayer rights protection and reduce the cost of rights protection; the establishment of effective remedies and other rights are a powerful realization of the right of taxpayers to protect tax refund.The right to refund an important right as taxpayers to the tax law embodies the essence of relations of equality, reflecting the principle of popular sovereignty and public finance system is the inevitable requirement on tax issues. Safeguard the right of the taxpayers, contribute to the national tax system function and purpose of effective implementation, to promote rapid, steady and healthy development play a positive role.