Taxpayer Protection Of The Rights

The taxpayer takes very important roles in the tax legal relationship,so the research on the taxpayer' s rights is the key point of the tax legal system. Since long ago, the research on the taxpayer often limits in taxpayer' s duties, people have always neglected to the taxpayer' s rights. So in the tax practice people have been thinking that the taxpayers only bear the tax payment duty. In recent years, along with enhancement of the right' s conscionsness, more and more scholars, institutions and taxpayers have paid attention to the taxpayer' s rights. The amendment was made to the tax law in 2001, which has given the suitable value to the taxpayer' s rights. It will push the discussions about the protection of the taxpayer' s rights to the crest and make this question be a hot topic in the academic field. This article obtains from the revenue theory, then analyzes the relations of the taxpayers with the nation and makes the brand-new definition of the taxpayer' s rights. Afterwards the writer contrasts the legislation and the practice of the taxpayer' s rights in the domestic and in the foreign and exposes the problems on it. Finally, the writer gives some advices to construct the protectional system of the taxpayer' s rights in order to initiate the people to ponder and research.