Taxpayers The Right To Study

It's right times that makes taxpayer's rights become a world problem. In the face of external comparative perfect mechanism of ensuring taxpayer's rights, we should transform our revenue-ideal and reform the system of ensuring taxpayer's rights to adapt demands of worldwide development.Taxpayer's rights, being based on contract spirit and tax-revenue creditor's rights -debt relation, includes not only concrete rights, but basic rights in constitution. Thus the article makes s tentative study of taxpayer's rights.The dissertation consists of introduction and four main parts as the following (approximately 3,5000 words).Part I, the author explains the concept of taxpayer's rights. Meaning and character of taxpayer's rights is introduced in taxpayer's rights' historical process. Taxpayer's rights consist of the basic rights and universality rights.Part II is the mainly theoretical basement. In the process of analyzing the political, economic and legal basement of taxpayer's rights, the author brings that revenue relation virtually is creditor's right-debt relation, which is based on contract between country and taxpayer. Therefore, taxation law is set up according as democratic nature and validity, restricts power by rights, materializes fully economic character of balancing power, realizes law value universality and right standard ideal.Part III briefs the condition of external taxpayer's rights and analyzes its basement. Abroad, the reason of the advanced regulation in legislation and comparative self-contained relief system in justice is the taxation law creed principle existed for a long time and independence of taxpayer's personality. It is used for reference by reforming our protect system of taxpayer's rights.Part IV concerns the consummation of taxpayer's rights and it's realization. The long-standing instrumentalism of our taxation law brings very drawback into protect system of taxpayer's rights. In order to realize taxpayer's rights, we must turn law of taxation to law of rights, change idea, improve service consciousness of taxation department and right body consciousness of taxpayer, bring fully consensus supervision and plebs supervision into play, and broadens more relief approach of taxpayer's rights.