Multidimensional Investigation On Safeguard Of Taxpayer's Right

The taxpayer's right refers to the right which the taxpayer enjoys legally in the tax legislation, the tax collection and payment and tax using process, Including the participation right of tax legislation, the legitimate right and interests obtained safeguarding in the process of tax collection as the supervisory authority of tax using. In my view, taxpayer's right shall be regarded as the footstone for the tax law theory in the context existing system hereof, in particular under which the attention paid to the taxpayer's right would break through the predicament arising from the current system and hereupon many practical problems as well would be readily solved. As a matter of fact, the taxpayer's right is not only the footstone issue in tax law but also the underlying point required in the constitutional countries.The taxation relation is deemed as the central relationship between citizens and state in modern countries, which therefore is supposed to be the core ideology to resolve the unbalance arising from the relationship between state and citizens as well as to harmonize the above relation in terms of the taxpayer's right from the whole perspective whereas is supposed to be the essential systematic arrangement to protect the interests of taxpayer as well as to prevent the taxation authority from abusing its power.Developed countries generally place great emphasis on the taxpayer's right. Many countries and some international organizations formulated and have promulgated some laws and documents on protection of taxpayers, which gave full and comprehensive protection to the taxpayer's right.these legal documents had guaranteed the explicit statutory basis of the taxpayer's right in the legislation, strict legally administration in law enforcement, effective judicial protection and the right relief measure in the judicature, and complete social security to make the supplement. They formed a set of more perfect taxpayer's right safeguard mechanism. These advanced experiences are of important model significance to our country taxpayer's right safeguard system. On the basis of the experience of developed countries on the taxpayer's right safeguard system and the current situation in china, this article proposes some suggestions about the establishment of our country taxpayer's right safeguard system for preferable protection of the taxpayer's right, more consciousness to pays taxes, that the tax law truly becomes "law of the taxpayer's right".This article is divided into four parts. The first part is "the taxpayer's right summarize", and it mainly elaborats the correct definition to the taxpayer's concept, the taxpayer's rights connotation and the nature as well as the theory basis of protecting the taxpayer's right. The taxpayer's right connotation is definited from the angle of consistent of right and duty as well as the non-synchronism of time; the second part is "china the taxpayer's right safeguard situation", in view of the present situation of the taxpayer's right law safeguard in our country, points out the existent question at present, and carries on the analysis of the existent reason which is insufficient to the taxpayer's right protection in our country, which mainly is influented by overemphasization of duty but neglection of the right under the traditional culture background and the traditional tax theory. The present tax law also stipulates taxpayer's duty much, but taxpayer's right little, and the stipulation of both sides'right and duty presents unbalanced condition. The third part is "international the taxpayer's right safeguard situation", through elaborating some main developed countries from the aspect of legislation, administration, judicature, social intermediary organization and so on to the taxpayer's right protection, and synthesing the legal rule and the practice of concerned taxpayer's right protection in quite developed countries, several enlightenments to construct our country taxpayer's right safeguard system of law are obtained. the fourth part is "the countermeasure to suggest on the perfection of our country taxpayer's right safeguard system", mainly aims at the present situation that legal protection insufficiency of our country taxpayer's right at present and that the taxpayer's safeguard mechanism has not been inproved. It proposes countermeasure and suggestions of consummates of our country taxpayer's right safeguard system. It should be that renew traditional the tax theory, and establishe taxpayer's subject of object status; in view of the present situation that our country taxpayer right legal protection is insufficient, the perfection of taxpayer's right safeguard legal system is sugested. First it should revise the constitution, establish the principle of tax formulated by law, and entrust with the status of taxpayer's right in the constitution, next it should formulate tax fundamental law, make central and unified stipulation to taxpayer's right, and increase some important taxpayer's rights. Under the principle of tax formulated by law, reform present tax legislation system, and the tax legislated jurisdiction is furtherly cleared and perfected about our country from longitudinal and the crosswise two aspects. In order to strengthen the active oversight to the exercision of the taxation power, it suggests to establish the hearing system of tax legislation and the taxpayer lawsuit system, and to construct a set to carry on the active oversight to the taxation power the system. Outside the taxpayer's right protection in the national strength, it also should draw support from the social autonomous strength namely to establish the taxpayer autonomous organization to maintain the taxpayer's right and interests.