On The Taxpayers' Rights Protection

Taxpayers'rights protection draws an increasing attention of various countries in the world. With the steady improvement of construction of the legal-system, our country respectively promotes the protection of taxpayers'rights. Due to the history and present, there remains a lot to do to improve. According to the definition of taxpayers' range, the concept, characteristics, and constitution of taxpayers' rights, and the necessity and inevitability of protection of taxpayers' rights, this thesis analyzes and summaries the practical token and causes of insufficient protection of taxpayers'rights. And eventually it comes up with the writer's opinions on imagine and system arranging of taxpayers'rights protectionThis thesis is divided into 4 chaptersChapter One, it is basic theory of the protection to taxpayers'rights. On the basis of analyzing viewpoint of academic circles, it summary illustrates the definition of taxpayers'range and the concept, characteristics, and categories of taxpayers'rights within the writer's own points.In Chapter Two, it provides theoretical demonstration to the protection of taxpayers'rights in China. First, it proves the protection of taxpayers'rights from Social Contract; second, it expounds the protection from the theory of tax debt relation; third, the proof is from the aspect of economics, chiefly from the relation of taxpayers'rights protection and public goods theory; fourth, it proves from the aspect of administrative law.Chapter Three contains the analysis of the status and existing problems of taxpayers'rights protection in China and then the causes. It tries to summarize the insufficient of taxpayer's rights protection in legislation and the reality, also the lack of consciousness. Then from China's traditional culture of the impact of the law, the protection of the rights of taxpayers and the imperfect legal rights of taxpayers, such as lack of awareness analyzes the reasons for the formation of the status quo.In Chapter Four, it gives the suggestions to complete the mechanism of protecting taxpayers'rights. That should established from the reconstructing of the rights protection consciousness and the improvement of legislative, administrative law enforcement, judicial and self-protection, etc.