Comparative Study On The Awareness Of Taxpayer Rights Between China And United States Of America

Awareness of the rights of the taxpayer's rights as an important aspect of the taxpayer, the basic system has been the study of tax law as an important component of the reform and opening up, China's awareness of the taxpayer the right to a certain extent, increased, but with the U.S. taxpayers compared to the rights of awareness is still a huge contrast. The rights of the United States has always attached importance to taxpayers awareness of the problem of the taxpayers in the tax law as an important aspect of the right to be, and in all aspects of a high degree of legal protection; and the area of taxation in our country, too much emphasis on the obligations of the taxpayer, to the neglect of the rights of taxpayers the cultivation of awareness, even in the judicial practice of tax Interests of regular people is at stake. The rights of taxpayers through the consciousness of the United States from the perspective of the comparative analysis of various studies, which found that China's lack of taxpayer awareness of the importance of rights for many reasons. Based on this, the rights of the taxpayers in order to foster a sense of reference should be to promote awareness of the rights of American taxpayers in the process of successful experience on the basis of the integration of China's unique economic and cultural characteristics, from the national, social and personal approach at three levels, Reconstruction China's system of taxpayer rights, the rights for the future of our taxpayers to provide the necessary building awareness of the theoretical support and research methods. Around these issues, this article includes the following four parts:PartⅠof this article is mainly to clarify the core concepts - awareness of the rights of the taxpayer's basic theory. Awareness of the rights of taxpayers to the tax law refers to taxpayers as well as the related legal system relating to the rights of the content of the cognitive and affective, that the requirements of the sum of the subjective psychological factors, it is not only the establishment of a democratic system of taxation subjective factors, but also tax legal foundation of our society. Awareness of rights should include three elements: the right to knowledge and the right to claim the three interrelated and inseparable. The establishment of a system of complete awareness of taxpayer rights community must be in accordance with the knowledge, opinions and requests of the progressive realization of the order.PartⅡis mainly to taxpayers awareness of the rights of the three elements: the right to knowledge and the right to claim as a starting point, from the three levels of awareness of the rights of China and the United States taxpayers to conduct a comprehensive comparative analysis and found that both awareness with regard to the right show the great contrast. American taxpayers have a highly developed sense of right, not only promoted the development of the U.S. tax system and tax revenue to the rule of law into the virtuous circle of the track; the other hand, awareness of the rights of China's taxpayers are still quite weak, in particular claims is a lack of awareness, so of tax revenue caused by the delayed development of the rule of law.PartⅢis the focus of this article. Analysis of the existence of a business trip in the opposite sex on the basis of the further from the culture, history, legal theory, social structure, economic system and so on to find out the cause of Sino-US taxpayers awareness of the rights of the reasons for the difference. In the cultural field, China and the United States as a result of the awareness of property rights, rights-based concept as well as the areas of litigation have different emotional awareness, in history and tradition, the two countries have different historical backgrounds and political systems, and tax lawThe establishment of the foundation of the theoretical system, as well as the development of both the extent of the market economy and legal system of taxation between the two countries are the taxpayers of the right to build awareness of the important differences in the determinants.The fourth Part in Sino-US taxpayers the right to fully analyze the causes of differences in awareness based on the law for our country-specific national conditions of China's taxpayers the right to find suitable ways of awakening consciousness, mainly from the legal relationship between the start of the three objects: First of all, the country , in legislation, law enforcement, the judicial aspect of the three legal system to adjust to change by the tax authorities of China's long-term management and establish a new concept of service-tax, the establishment of new relations between the tax laws. For society, the taxpayer must not only mobilize their own forces, the formation of taxpayers monitoring system, but also to strengthen the right to teach awareness.