Tax Administrative Reconsideration Protection Of Taxpayer Rights

In recent years, Protection of taxpayer rights became an important part of the tax work, Theory and practice around the world are actively engaged in this mission to explore and reform, the relief system of tax administration is an important part. Relief of tax administration can effectively control not only the power of tax authorities and the realization of the rights of taxpayers, but also to achieve substantial justice and, ultimately, to social justice. Civil rights violations if the executive acts of the implementation of relief and improvement of related systems degree of social civilization and progress of the landmark.From the legal rights of the taxpayers start, focusing on the administrative review our tax system to protect the rights of taxpayers the status of shortcomings and problems of the causes. At the same time by Japan, the U.S. and China tax system of administrative review efforts to make the successful experience of the administrative review system, perfecting the tax proposal. In my opinion, should be the appropriate conditions for pre-tax administrative review, the State taxes in a timely manner to ensure maximum storage at the same time protect taxpayers, withholding agents the right; Courts accepted the establishment of a separate case of tax administrative review body, to ensure the impartiality of the tax administrative review; Receiving training professional staff of the tax administrative review cases, to improve tax administration efficiency and acceptance of the case review substantive justice; Improvement of Revenue Administrative Review Law, a taxpayer rights into the Constitution, statute law in the form of a legal basis for the rights of taxpayers really.