Research On Participation Rights Of Taxpayer

Starting from the theoretical analysis of taxpayer's participation rights, in the paper, the theoretical basis of the establishment of taxpayer's participation rights in this country is discussed, the scope and exercise style of taxpayer's participation rights are deeply and specifically investigated, and taxpayer's participation rights in foreign countries are compared and inspected, finally, idea about the protection and perfection of taxpayer's participation rights in this country is raised by the author. The paper is divided into four chapters:Chapter One Theoretical Analysis of Taxpayer's Participation RightsFirst, Taxpayer's participation rights are defined as general participation rights by the author. Participation and participation rights are given conceptual analysis and anatomized step by step, which clarifies the relationship between taxpayer's rights and taxpayer's participation rights. Participation is defined as the activity in which person or social organization with the right as principal initiatively participates in administrative process. Participation rights is the important human rights given by constitutional law, which is not only protected by law, but also restricted by law, participation rights covers rights to know, to express and to supervise. In the author's opinion, the relationship between taxpayer's participation rights and taxpayer's rights must be grasped accurately so that taxpayer's participation rights can be analyzed conceptually. Taxpayer's participation rights defines the participation in tax procedure from the view of taxpayer's rights, it's made up of several concrete process rights and reflects the relationship between taxpayer and subject of power, it has rights to participate in, supervise and even take judicial proceedings with respect to the collection of tax, the levy of tax and the expenditure of tax.Next, theoretical basis of taxpayer's participation right is analyzed. People are given all power by Constitution, participation rights is a kind of basic rights which is indispensable and even more important for citizens, which forms the constitutional basis for taxpayer to exercise participation rights. Democratic monocracy is the political basis of taxpayer's participation rights, taxpayer's participation rights is based on right protection and power restriction, so public opinions can be expressed fully. Economic democracy is the economic foundation of taxpayer's participation rights, taxpayer is not only the legal owner of taxation, but also the superintendent of state finance. Awareness of democratic consciousness is ideological basis of taxpayer's participation rights, taxpayer uses law consciously so as to promote economic development and social progress to the greatest extent.Chapter Two Scope and Exercise Style of Taxpayer's Participation RightsTaxpayer's participation rights runs through the whole process of tax administration, which participates in tax legislation, administrative decision-making and tax enforcement and supervises tax administration and tax expenditure, etc. Participation in legislation is the first democratic rights of people, the legitimacy, public sentiment and authority of law are given by taxpayer's will participation, this gets rid of potential resistance for legal implement in the future. Participation in the tax law enforcement forms a main part of taxpayer's economic and legal activities, which promotes to manage the tax in accordance with the law and ensures the objectivity and fairness of taxation-decision. Participation in tax expenditure is a process in which taxpayer supervises tax revenue's spending purposes, scale, manners and so on, it urges taxpayer to pay tax in accordance with the law consciously and to create the wealth positively. Participation in tax litigation is the last screen to protect taxpayer's rights, and it's also the overriding and the most important remedy.Taxpayer's participation rights are made up of numerous specific procedural rights, and taxpayer must exercise participation rights in a certain way. It is classified by the author into five kinds roughly, right to apply, right to be told, right to get information, right to state and right to defense.Chapter Three Abroad Investigation of Taxpayer's Participation RightsThe taxpayer's participation rights of countries and regions which have more developed economy in the world are investigated comparatively. In the author's view, foreign taxpayer's participation rights is reflected on participation in legislation, administrative law enforcement, judicial participation and social security these four aspects, the four aspects link with each other, supplement with each other and co-act with each other. In legislation, it should have clear legal ground;In law enforcement, it should be administrated according to law strictly; In judicature, it should form effectual judicial protection;At the same time, self-contained social security should be treated as supplement, thereby a set of complete security mechanism is established and perfected. It's of great use for taxpayer's participation rights to perfect itself in this country.Chapter Four Protection and Perfection of taxpayer's participation rights in this countryFirst, the situation of taxpayer's participation rights in this country is analyzed by combining with new Tax Administration Law. The protection of taxpayer's participation rights in this country has developed from nothing, from vague to clear, and from imperfect to more perfect. However, it has gap compared with foreign taxpayer's participation rights to a certain degree, which is shown as taxpayer's participation rights is insufficient, taxpayer's participation rights isn't protected enough, the system of tax administrative appeal is unsound, taxpayer can't participate in public-decision, etc.The author thinks that, in order to practically ensure taxpayer's participation rights in this country, mature approaches and useful experiences of western developed countries should be used as a source of reference. In law, defense mechanism of taxpayer's participation rights should be built from the aspects of tax revenue legislation, tax revenue enforcement, tax revenue justice and tax revenue expenditure;In the practice of tax revenue work, the establishment of perfect working system is taken as guarantee. The first is the system of hearings of taxation, the sphere of application of administrative penalty of taxation should be enlarged, the status of emcee of hearings of taxation should be made clear, and the function of system of hearings of taxation should be brought into play in deed. The second is system of tax services, the service mechanism of tax should be fully specified without variation, the service mode of tax should be expanded, the influence on tax revenue enforcement caused by man-induced factors should be reduced, the work efficiency of tax authorities should be increased and taxpayer's participation rights should be maintained better. The third is system of tax agency, the legislation of tax agency should be sped up, trade administrative organization should be strengthened, and the specific development of tax agency should be promoted. The fourth is open system of tax payment information, professional consultative system of tax law should be established by using modern informational system, the information such as tax revenue legislation, enforcement, expenditure and so on should be open to taxpayer. The fifth is the system of taxpayer lawsuit, taxpayer lawsuit should be made open to the public, public rights should be checked and balanced by private rights, taxpayer should be given the rights to takes judicial proceedings against tax administrative actions which go against constitution and law.