Research On The Interests Of Taxpayers

There is more emphasis on taxpayers' obligations and less emphasis on their rights and interests either in practice or in theory. In fact taxpayers should all enjoy their rights and interests either from the exchanging theory or from the theory of contribution. At the same time the other countries all over the world are paying more and more attention to the protection of taxpayers' rights and interests, so the issue of protecting taxpayers' rights and interests has already become an important part of modern tax system. But there are many differences between our country and other countries on regulations of taxpayers' rights and interests. Even under the condition that taxpayers have insufficient rights and interests, their existing ones can't be protected fully yet. The problems are that the costs are relatively high, tax collection and management efficiency is low and taxpayers can't know where and how the taxes are used. All above has influenced taxpayers' rights and interests seriously. My paper is about how to protect taxpayers' legitimate rights and interests better. It is divided into three parts altogether: in the first part, I have studied the starting point of taxpayers' rights and interests, from the exchanging theory and the theory of contributions and how to optimize the environment of tax collection and management and so on; in the second part, I have introduced the current situations of taxpayers' rights and interests and made a concrete analysis of existing problems. The problems are mainly that the protection of taxpayers' rights and interests started too late and the protective measures are weak, especially the current tax costs of our country are higher and tax collection and management efficiency is low. In the third part, I have carried on discussion on how to protect taxpayers' rights and interests. First I have studied some concrete methods which other countries protect their taxpayers' rights and interests, then I have analyzed their characteristics, finally I have put forward some measures and suggestions on how to protect our country's taxpayers' rights and interests. I think that we should re-recognize the essence of the legal relation of tax. Let it become true that taxpayers' rights and interests arefulfilled by devoting more efforts to supervise the power of tax authority. We should set up a legal protection system of taxpayers' rights and interests, offer a practical and strong guarantee for the fact that taxpayers' rights and interests are protected. And the most crucial one is that we should strengthen the supervision to the budget and let taxpayers know how and where taxes are used, thus arouse the enthusiasm of taxpayers. In addition, I have also discussed how to reduce tax costs and how to raise tax collection and management efficiency.