On Taxpayer 's Resistance

The right of resistance, one of the administrative counterparts’ rights, was extended from Constitution Law and Administrative Law. This right mainly focuses on the people who are relatively poor in socioeconomic status, especially the taxpayers. Therefore, currently, enhancing the protection of taxpayer’s rights and interests has been becoming more and more significant in the field of tax law research, and it has also been a way to balance the tax power. In December 1,2009, State Administration of Taxation published Notice on the Rights and Obligations of Taxpayer, which lists fourteen rights and eleven obligations of taxpayers. In the Notice, the right of refusing illegal check is essentially in agreement with the Article 59 of Administrative Law of Tax Revue Collection. That is the taxpayers have the right of resistance. But there are still some shortages of theory and procedure only the provisions of these provisions of the taxpayers exercise the right of resistance is lack of theory and process of the. The author thinks that the construction of the taxpayer right resistance, not only have theoretical basis, also need to explore around the premise of resistance,especially to further build the right of resistance elements to make it a truly practical rights.According to the realistic need to study in the theoretical field and practical problems in the protection of the rights of taxpayers, this paper takes the procedural right of taxpayers in the right of resistance as the research object, through the survey of the research of Counterpart’s right to resistance, analysis the construction premise; reference is when the defense of civil law, criminal law, put forward to build the conception of the right of resistance factor, to create the conditions for the exercise of the right of resistance.This paper around the taxpayer right of resistance are discussed, the article is divided into the following three parts.,The first part of the taxpayer’s right to resist an overview. Firstly, the right to property taxpayers to resist, then explore the connotation of taxpayers right of resistance, and finally from the subjective conditions, the conditions and limits of the principle of proportionality in three areas discussed limits taxpayer the right to resist.The second part of the taxpayer resistance and built around the premise of the analysis started. This part of the social contract theory, public choice theory anyone cornerstone for building, from the social basis of the taxpayer’s right to resist the reality function, and a reasonable phase-related tax as the entry point, through the legislative system is imperfect and the "remit Front regulations "、" pre-review "and so on,the principles derived in the present tense build real urgency levied taxpayers the right to resist.The third section discusses the elements of the right to build taxpayer resistance. This part of the object to resist, resist way, resist time and space, and the exercise of the legal consequences of resistance, such as those for building elements for the resistance to the exercise of regulatory conditions. Meanwhile, the resistance elements in space and time deemed necessary to confirm the tax acts invalid complaint against the statute of limitations, and the other resistance mechanisms to establish taxpayer Disclaimer legal consequences in the exercise of the right of resistance eliminates these worries for taxpayers.