Taxpayers The Right To Study

Frenchmen have a proverb: "The life only has the death and the tax revenue is inevitable". This proverb vividly showed the tax revenue existence necessity and theinevitability. Because in the tax revenue form is the country relies on the political authority freely to force, to gather to the taxpayer, very is easy to let the person have the tax payment is one kind of pure voluntary misunderstanding, from this the result which causes is to the taxpayer fulfills the voluntary the unilaterally pursue, neglects to the taxpayer right attention and the protection. This wrong idea affects really in a big way in our country, generally exists to the tax affairs institution and the taxpayer even is in the social public. However, along with our country market economy and democratic political construction development, democracy consciousness, government by law consciousness and right consciousness enhancement, the people no longer pause to the tax revenue understanding on the original superficial understanding, starts from the deeper level ponder tax revenue essential question, in particular studies the ponder tax revenue legal relationship from the right and the voluntary angle the nature and its the related question. Taxpayer's right and it's the protection more and more receives the attention, becomes a hot topic of discussion. Regardless of from politics national sovereignty angle, human rights angle, or exchanges the angle, the social movement angle from the sociological society, or is discusses from the economic public product theory angle and the law philosophy government by law angle, the taxpayer right has the full rationale. In the world other main countries and the partial international organization provided have been massive may supply the model in the taxpayer right and it's the protection aspect related system and the procedure for our country taxpayer right system construction the experience. Overall speaking, the overseas taxpayer has a more widespread right; the most countries have established the perfect highly effective taxpayer right safeguards system. But our country taxpayer condition then barely satisfactory, our country taxpayer right once long time flaw, although in 2001 revised "People's Republic of China Tax revenue Collection Law" to stipulate the partial taxpayers right, but actually only was restricted in the tax revenue collection and the tax revenue dispute solution aspect, alsolacked the corresponding safeguard measure. But should enjoy such as the tax revenue legislation participation power, the tax revenue right of use, the tax revenue supervisory authority regarding the taxpayer based on the tax payment and so on the macroscopic right, our country law had not stipulated. In the reality situation is more serious, because tax revenue theory backwardness, China traditional culture influence, present tax law legislation reason and so on flaw, creates our country at present the taxpayer right legislation insufficiency; The taxpayer right duty is unbalanced, the right manifests not fully; Between the taxpayer and the tax affairs institution's status is not equal; The taxpayer right protection feels weak and so on the present situation. In view of the fact that the our country taxpayer right not full present situation, the author believed after the analysis that, our country taxpayer right the taxpayer which stipulated besides the present tax revenue legislation levies in the tax money with the tax affairs disputed enjoys right, but also should increase taxpayer's macroscopic right, these macroscopic rights on roughly including the tax revenue right of use, the tax revenue know the circumstances of the matter the power, the tax revenue legislation participation power, with the tax decision-making participation power, with the tax supervisory authority, the tax affairs supervisory authority and the above right are violated after relief right and so on the right. Certainly, the legislation stipulated the taxpayer right only is the taxpayer right system establishment premise and the foundation, how more importantly safeguards the taxpayer right the realization, "on the paper right" will transform into "the reality right". In the model overseas advanced experience foundation, the author unifies our country to practice, thought our country at least should safeguard the taxpayer right in following several aspects the realization: Perfect taxpayer right legislation, renewal tax revenue theory; Sets up protects the taxpayer right, the strengthened country duty tax revenue new idea; The be established taxpayer autonomous organization, provides the effective support for the taxpayer augur power; Establishes the effective tax revenue hearing system; Establishes the perfect taxpayer service system; Speeds up the development tax affairs proxy system; The increase expenditure transparency, with taxpayer's money, is the taxpayer provides the fine public service; The perfect tax affairs lawsuit, establishes the effective taxpayer right relief system and so on. The perfect our country taxpayer right system and it's the safeguard system, will be advantageous to the realization tax revenuegovernment by law, will impel the socialism government by law construction and the democratic political construction. At the same time, establishes the perfect taxpayer right system also is our country develops the socialist market economy objective request, is the need which connects rails in the tax revenue and the tax law aspect and the world.