Research Of Public Interest Litigation Regulation Of Taxpayers

China's Constitution clearly stipulates that citizens have the obligation to pay taxes according to law, but not explicitly give the related legal rights to taxpayers. Taxpayers, the public interest litigation refers to any taxpayer on the executive and other public bodies organized acts of illegal use of tax revenue to the courts, the offender shall be investigated by the court responsible for administrative public interest litigation. Currently, there are many foreign legal theory about the public interest litigation to taxpayers and extensive research in practice and have obtained good results. However, by China's current condition, there are few legal theory of public interest litigation to taxpayers. In our country, we also have not established the relevant system. However, in the theory and practical point, the establishment of the taxpayer public interest litigation system has far-reaching significance. From a practical point of view, it helps to strengthen the rights of taxpayers, when taxpayers are aggrieved, the provision of judicial remedies and legal basis, which can help prevent the loss of state assets, effectively promote the administrative authorities and promote other public bodies to make a rational use of tax, according to law. Through the Public interest litigation ,giving taxpayers the right can effectively implement the constraints of public power by private rights, and implement the words in the Constitution that "all state power belongs to the people", so that people can legally participate in the real state management and social management, we can reduce corruption offenses from the source. It can allow taxpayers to have the qualification to protect national interests and public interests. In theory, establishment of public interest litigation system of taxpayers will help us learn from foreign jurisprudence and some advanced results. If we combine these with China's national conditions, we can break the limitations of traditional legal theory, and put new vitality into our innovation and development of the traditional legal theory. For this the study of public interest litigation of Taxpayers contribute greatly to the advancement of China's socialist legal system.This article is divided into three parts:The first part, "the concepts relate to the public interest litigation the taxpayer." It defined the concept of major public interest; the word source of public interest litigation content, extra-territorial development of public interest litigation, the development of public interest litigation in our country, the characteristics and the meaning of public interest litigation of taxpayers. Public interest litigation of the taxpayers can provide some basic theories for our country.The second part, "public interest litigation of the taxpayers practical necessity and the soil of the rule". This section discusses the need of reality of establishment of the public interest litigation of taxpayers, and from the jurisprudence, constitutional law, administrative law, tax law study several aspects demonstrates the base of legal theory of the taxpayer public interest litigation. Construction of Public Interest Litigation taxpayers, mainly comes from the need to safeguard the rights of taxpayers and preventing the loss of state assets and other aspects.The third part, "Some suggestions for Establishment of Public Interest Litigation of taxpayers." In this part, the first is to improve the relevant legislation to build a public interest litigation of the taxpayers, the second is to proceed on the design of program of the taxpayer public interest litigation. Mainly include the pre-established procedures for taxpayers, public interest litigation, the litigation to determine the main taxpayer scope of public interest litigation, litigation costs and incentive system and the plaintiffs burden of proof and rules of evidence, we only discuss this part from these aspects.Keywords: Public Interest Public Interest Litigation Public Interest Litigation Of Taxpayers...