The Research On Taxpayers' Rights

Marx once said: tax is feeding the government. Tax is very important for a country, and to the taxpayers as tax payers, fulfilled its obligations to pay taxes should enjoy the corresponding rights. China for a long time to implement the planned economic system, with the national rights-based, emphasizing tax levy, basically ignored the rights of taxpayers. But since reform and opening up, as China's market economy development, democracy and the rule of law in the process Tax taxpayer rights as the basis for the theory, increasing the theoretical circles and from all walks of life concern. However, compared with many developed countries, Current tax laws and regulations to taxpayers from the theoretical basis for the right, and to build the right system and the realization of the rights to be discussed system, incomplete. In real life, the taxpayers do not know their legal status, rights awareness weak and the powerful tax organs, more likely to be violated. Based on this starting point, this paper to the taxpayers and to define the rights of the taxpayers, taxpayer rights theory and practical significance of the analysis, trying to build our taxpayer rights system, of how better to achieve the rights of the taxpayers.This paper is divided into five parts to taxpayers'rights issues discussed. The first part of the respective taxpayers and the taxpayers of the right to define; First, from the second part of the economic, political, three aspects of human rights, the rights of taxpayers to explore the theory and then combining the current realities, According to the building of socialist democratic politics and social harmony, taxpayers the right to explore this stage of socialist construction and practical significance; By comparing the third part of the research tax law, introduced some of the major foreign countries on the rights of taxpayers and the realization of the experience; Part IV of this essay is to focus on one, that is, by analyzing the system of taxpayer rights and the existence of defects Reconstruction of our taxpayers to the right system. Which part of the relationship between the rights of this analysis is that the innovations. Part V is the focus of this paper discussed the realization of the basic rights of the taxpayers; taxpayers stressed the importance of awareness of rights and the rights of taxpayers to achieve specific proposals.