Research On Taxpayer Litigation System Of China

Taxpayers' lawsuit refers to the taxpayers use the taxpayer's capacity for the executive illegal or improper use of public funds and other acts of violating the people's public interest and litigate. The establishment of taxpayer lawsuit system, it can ensure that taxpayers and the government have a correct understanding of tax revenue and enhance awareness of the rights of taxpayers and the government can protect the legitimate rights and interests of taxpayers better, on the other hand it can put the illegal expenditure under the supervision of broader private right of taxpayers, and the use of judicial means to prevent the loss of financial resources. Finally, through the use of public funds by the rule of law, the pursue of democratization, and it plays an important role in the establishment of conservation-oriented government and building a harmonious society.This paper is divided into four parts. The first part define the definition of taxpayer lawsuits, characteristics and nature of the taxpayer litigation and discusses the economics of taxpayer litigation, law-based and value. The second part describes the taxpayer litigation system in China to establish the necessity and feasibility. The third part through the analysis of foreign Taxpayer litigation system, explore and summarize a reference to China reaching measures. The fourth part discussed the taxpayer litigation system in China Construction, which discussed the establishment of guiding ideology of the taxpayer, specific system design and related sound legal system in detail.This paper argues the establishment of taxpayer lawsuit, first establish the taxpayers awareness of their rights, monitoring awareness and to encourage the concept of constraint. Second, the subject of proceedings, there would be taxpayers and withholding agents, the actual negative tax were defined as the litigation plaintiff and the improper use of public funds or illegal acts of government defined as the defendant. Lawsuit scope is limited to government agencies or the illegal use of public funds improper behavior. It improve the protection of the proceedings by setting the pre-litigation process, litigation representative system, the burden of proof and incentive restriction mechanism. Finally, it refers a complete set of the relevant legal system, including the establishment of tax Basic Law, and improve the government's information disclosure system and strengthen the independence of the judiciary in three aspects.