Research On Protecting The Interests Of Taxpayers: A Legislative Perspective

Protection of the interests of taxpayers is a product of market economy and democracy, and developed countries give the taxpayer's interests to an all-round protection at all levels.Three decades of reform and opening up, China's political and economic system has undergone tremendous changes, the establishment of a market economy and democratic development of the rule of law, so that Chinese people can gradually build up their awareness of their rights, and in the field of tax law is the protection of the rights of taxpayers subject to a certain degree of concern, tax collection and management from the revision of the law, to the new Enterprise Income Tax Law of the promulgation and implementation, to various other regulations, are reflected on the importance of protecting the rights of taxpayers. However, because of various historical and practical reasons, our right to protect taxpayers from theory to practice is still insufficient. Therefore, it is necessary to protect the interests of taxpayers subject to systematic studies, and this article is precisely such an attempt.On the basis of respecting citizen's rights and limiting the civic rights in Constitutional Regime, drawing lessons from achievements on the right theories in the field of law and philosophy and the fundamental theories of tax laws in our country.The main sections of the paper are:The first section is the basic theories to support the protection of taxpayers' interests. Based on the logics of theories, the paper elaborates the connotation of the notion, summarizing most of views in the academic community and in practice so far, and the theoretical basis:Public Management Theory, New Public Service Theory, Social Contract Theory, Public Finance Theory.The second section is the foreign experiences and reference, especially experience from American, United Kingdom and Japan and so on.The third section is the history and problems lying in the protection of taxpayers' interests. From which we point out the tentative ideas of the improvement of the protection of taxpayers' interests. The paper outlines the thoughts, principles, specific measures the design of perfecting the protection of taxpayers'interests.