Study On Issues Regarding Taxpayers' Right Protection In Tax Administrative Penalty

How to effectively protect taxpayers'right in the tax administrative penalty is a very important part in taxpayer right protection. Based on the elaboration of taxpayers'right in tax administrative penalty and regulations of tax administrative penalty, the author briefly analyzed the major problems existing in taxpayers'right protection in tax administrative penalty, analyzed the state quo of performance of taxpayers'right using the questionnaire, and provided thoughts about perfecting taxpayers'right protection system in tax administrative penalty according to the taxpayers'right protection in the developed countries and regions. The whole paper is divided into four chapters:The first chapter is the overview of taxpayer right and tax administrative penalty. The concepts of taxpayer and taxpayers'right are defined. The 12 rights including right to know, right to state and defend taxpayers have in tax administrative penalty in China are elaborated. The types and limits of authority of administrative penalty of Chinese tax authority are clarified and there are six types of penalty including defamation punishment, property punishment and behavioral punishment in the present tax administrative penalty. The practice of taxpayers'right protection in the present tax administrative penalty and major problems concerning 7 aspects are analyzed.The second chapter is the empirical analysis of state quo of taxpayers'right protection in Chinese tax administrative penalty. The empirical investigations are done from taxpayer and tax authority two perspectives and then transactional analysis is made about state quo of present taxpayers'right protection, right consciousness, protection procedures, existing problems, influencing factors and others. The author also made the analysis of situation of exertion of self-defense right including tax administrative penalty hearing, tax administrative review, tax administrative proceedings and other rights. Based on the analysis main reasons of generating problems in taxpayers'right protection are: lack of law in taxation, backward development of taxation theory, deviation in lax law enforcement, lack of right protection consciousness, weakness of administrative protection of taxpayers'right and wrong cognition of review and proceedings.The third chapter is the introduction of rules and practice of taxpayer's right protection in Taiwan and foreign countries. After the investigation of taxpayers'major rights and right protection means in tax administrative penalty of Taiwan and some developed countries, the implications to taxpayers'right protection of China are put forward: reinforce legislation of taxation, set up self-right protection organization of taxpayers, promote the taxation service, reduce the limitations for taxpayer to exercise right of action, reduce the cost of exercising rights and perfect related institution and rules.The fourth chapter is about the countermeasures of perfecting taxpayers'right protection in tax administrative penalty. The first one is to strengthen the legislation of taxpayers'right protection and build thorough law system of taxpayers'right protection. The second one is to standardize the exercise of right of discretion of tax authority, complete the procedures and system of tax administrative penalty hearing perfect the trial system of important taxation cases and standardize writ of tax penalty decision. The third one is to renew management concepts of taxation law enforcement officials, perfect taxation rules and regulations, standardize taxation law enforcement behavior, intensify supervision and inspection of taxation law enforcement, perfect taxation service system, and practically reinforce the law-based administration of tax authority. The fourth one is to perfect redress system of tax law enforcement, expand the scope of abstract administrative behavior examination, low the doorsill for taxpayer to exercise right of action, unlock the way to solve tax dispute, reduce limitations of self-defense right, ensure the timely and effective remedy of taxpayers'right. The fifth one is to carry out effective tax publicity, raise taxpayers'right awareness, play the part of intermediary in protecting taxpayers'lawful rights, set up taxpayer association (autonomous body) to do right protection work, realize the self-management, self-supervision, self-service and self-right protection of taxpayers.