The Research On The Protection Of Taxpayer Rights In Tax Collection And Management

Tax is the main source of revenue, playing an important role in optimizing the allocation of resources, assuring social stability and preserving state sovereignty interests. It should be given priority importance in maintaining the normal operation of the country's top priority. Tax payers are the important subject of the taxation relationship. The protection its rights is not only the need of human rights, but also the premise and basis of maintaining relations, coordinating publicans, guaranteeing the stability of tax revenue working smoothly. For a long time, the protection of taxpayer's right only emphasized on the taxpayers'obligations, ignoring their basic rights since the influence of the traditional theory of state distribution. Tax authorities sat up high in a leading position, lacking of responsibility and service consciousness. The taxpayer lacked in consciousness of protection, and the relief way was unperfected. These problems destroyed the quits relation of rights and obligations of both sides of the publicans, greatly intensified the contradiction between the taxpayer and taxation organ, increased the taxpayer antipathy and defensiveness, reduced tax work efficiency, even the society.In 1980s, countries all over the world reformed the taxation system, among which increasing legislation safeguarding taxpayers'legal rights was an important measure. Chinese legal process started later, and lacked in the legislation work of the protection of taxpayer rights and lacked of tax basic law that commanding the overall situation and the specific law ensuring the tax payers rights. So the lack of legislation increased the difficulty in the implementation of legal administration.This paper starts from the rights content that tampers are supposed to have, based on the status of domestic taxpayer rights protection for background, learns from foreign advanced experience of theory and practice, combines with the local tax authorities of successful experience in China, analyzes on the operation rights safeguard taxpayers. The paper has divided into five parts:the first part introduces tax payers and right, The second part in detail; lack of rights taxpayer The third part of the legal status, China economic status and social situation, analyses the problems right safeguard taxpayers, The fourth part summarizes the domestic and foreign security of taxpayer's right thumb, The fourth part from legal, administrative and taxpayer consciousness of taxpayer's right to our countermeasures.