Research On Protection Of Taxpayers

State tax revenue as a major source of finance to maintain the normal operation of government agencies, taxpayers as a tax for the main bearer of certain rights shall be protected. Compared to developed countries, emphasis on the rights of taxpayers, China in the past for a long period of time on the researches of revenue from the perspective of "national needs of the. theory". People only know that paying taxes is the obligation of every citizen, Taxpayers should be punished by law if they aren't paying taxes. But along with the change of China's market economical system, as the main source of China's fiscal revenue in the economic life becoming more and more important position.In order to tax the smooth conduct, to prevent the arbitrary abuse of power of the main tax enforcement, taxpayer rights should establish a sound protection system, specifically the activities of the taxpayer in all aspects of taxation shall have specific rights. The obligation of the taxpayer's position should also be standard type to the right standard-type changes, the only way to arouse the enthusiasm of the taxpayer's tax and national mission.Also strengthening the protection of the rights of taxpayers, there is a profound theoretical basis. According to that theory of popular sovereignty, the right to tax the source country is given by all citizens, is the field of human rights embodied in the tax law, the right to protection of taxpayers and state tax constitutionality of the rule of law a necessary requirement. According to price theory of public goods and taxes, taxes for people to enjoy the public goods provided by the Government on the price paid accordingly. Both tax collectors there is a fundamental equality between countries at the same time enjoy the right to tax the taxpayer should have the right to decide on public goods and the beneficial interest. According to law philosophy, the rights of taxpayers should be run through the Paying taxes and the use of the whole process in order to protect the rights of taxpayers to be taxed on the state statutory right to strict doctrine.We discuss the rights of taxpayers from the view of political, economic and legal to analyze the legitimacy of the existence of the rights of taxpayers. considering our current situation,In order to promote the rule of law in revenue and rapid development in economic,We could learn the taxpayer's advanced experience in the developed countries and strove tax legislation, law enforcement, judicial and other aspects to build a market economic system which is compatible with the revenue model that can truly realize the truth that the state power comes from people.