Protection Of The Rights Of Taxpayers

The meaning of the rights of taxpayers should include the tax collection, management, use of the process, the taxpayer in the tax legislation, law enforcement and judicial aspects of the entity which should have rights and procedural rights of the sum. Based on the content of the rights of taxpayers, characteristics and theoretical basis of the analysis, the dominant position of reshaping the importance of the rights of taxpayers, but there are good theoretical basis for protection of the rights of taxpayers to prove the importance and urgency.With the tax reform process in Western countries will record the rights of taxpayers into the Constitution and laws, the rights of taxpayers increasingly attention in the United States has enacted a "taxpayer bill of rights" , from the executive and judicial and social aspects of the protection of the rights of taxpayers. In our country, right by the taxpayers, consciousness, and the legal system itself is not perfect, and many other factors, the current situation of the rights of taxpayers is not optimistic, but In order to achieve full protection of the rights of taxpayers, it will undoubtedly face many problems to be solved. Therefore it is necessary to learn from the experience of developed countries to improve our system of protection of the rights of taxpayers and adequate protection of taxpayer rights.In this paper, there are three-part discussions around the rights of taxpayers. The first part, they are meaning the rights of taxpayers, characteristics and theoretical basis for in-depth analysis; the second part, the status of the rights of taxpayers in our country are introduced, then the U.S. taxpayer rights protection system both from the legislative and judicial paper, obtained by comparison between the similarities and differences, on the basis of the comparison drawn on the Construction of the Protection System for taxpayers Inspiration. The third part is about the taxpayers in our country right now the system's shortcomings, a sound proposal, mainly from the tax legislation, administrative law enforcement, judicial practice, social protection and the protection of taxpayers, propose self-specific measures: legislation to protect level, to improve the contents of taxpayer rights, increase the legislative levels; administrative law enforcement level, strict law enforcement supervision, standardize administrative enforcement procedures, to further improve service quality and improved tax or tax law enforcement; judicial protection level, the introduction of taxpayer litigation; social protection level, to strengthen democratic supervision, increase awareness of the rights of taxpayers, tax agents and the development of norms, improve the taxpayers association; of self-protection level, to raise the general public's beliefs and cultural quality of the law.