Study On The Protection Of Taxpayers' Rights And Interests In China

At present, no matter in the practice work or in the theory work, people emphasizes actually the taxpayer duty more than the taxpayers ' rights and interests. Looking from the consummation taxation legal system, the taxpayers should enjoy their rights and interests, the taxpayer s ' rights and interests protection hold more and more important and have become our country to construct the modern tax system's important question in the taxation legislative work. Therefore, how to protect taxpayers ' rights and interests have significant and the realistic significance.This article from analyzed the taxpayer rights and interests the basic concept to obtain, to elaborate the taxpayer rights' and interests' rationale and the legal characteristic, analyzed our country taxpayer rights and interests protection existence question, like drafted accepts both sides to lack the taxpayer rights and interests protection idea, the tax revenue legislation, the law enforcement and the judicature to taxpayer rights and interests protection insufficiency and so on, based on this, from aspects and so on tax revenue ideas, tax revenue legislation, tax revenue law enforcement, tax revenue judicature proposed target-oriented consummated and strengthens the taxpayer rights and interests legal protection the specific measures and the suggestion.Outside the introductory, this article divides into three chapters, in the first chapter, elaborated the taxpayers and the taxpayer s ' rights and interests elementary theory. From the taxpayer and the rights and interests concept, the characteristic, the content, the legal origin as well as the protection significance has carried on the analysis. In the second chapter, introduced to our country taxpayer rights and interests protection existence's question, from practice angle embarking, has carried on the concrete study to its existence's question, although mainly is late to the taxpayer s ' rights and interests protection, undergoes several year development oneself to begin to take shape, because the idea is obsolete, protective measures asthenia, but also the legislation, the judicature, the administrative law enforcement as well as drafts accepts both to lack the protection ideas in actual problem, the serious influence and has hindered our country taxpayers ' rights and interests protection enterprise's healthy development .In the third chapter, strengthens taxpayer s ' rights and interests protection in our country ,the countermeasure question to carry on the discussion, from angles and legislation, judicature, administrative law enforcement implements separately to the taxpayers ' rights and interests protection, finally proposed strengthens the taxpayer to protect oneself the measure, guaranteed that the taxpayers' rights and interests land on feet.This topic unifies the public administration and the law, studies and uses for reference overseas about the taxpayers ' rights and interests research and the practice result, by the open thought treatment international experience, through the comparison, the distinction has the choice absorption, develops Chinese own characteristic, from aspects and taxation theory, taxation revenue legislation, taxation revenue law enforcement, taxation revenue administration proposed target-oriented consummates and strengthens the taxpayer rights and interests legal protection the specific measures. How to protect the taxpayers ' legitimate rights and interests , this question under the public administration to carry on the thorough discussion, and proposes the new opinion.