On The Mechanism Of Tax Law In The Protection Of Human Rights

This article is briefly on the protection of human rights in the tax law system from three big levels (chronological, logical and realistic) .The main contents for each part is as follows:In chapter 1, it is discussed primarily that the formation of relationship between the tax law and human rights is a historically accumulative process. In this process, the relationship between the tax law and human rights goes from harmony to clash. This kind of repeating and interactive process has two major incentives: one for the promotion to the tax law from the human rights, the other for realize the human rights from the modern tax law.In chapter 2, it would be considerably pointed out that the human rights protection in the tax law can be separated into three logical levels of structures: 1. survival rights, it refers to the lowest standard of the human rights protection in the tax law. 2. citizen rights, it involves the deepest level of the human rights protection in the tax law. 3.taxpayerright, it is focused on the human rights protection in the special area------the tax law system and also the most important part.In chapter 3, it is concretely analyzed the several aspect of the human rights protection in the realistic tax law system: 1. the basic idea of the human rights protection in the principle of tax law, including the idea in the tax legalism principle and the tax fair principle; 2. the measures of the human rights protection in the tax entity law, specially including the area in the personal income tax law and the agriculture tax law; 3. the measures of the human rights protection in the tax collection and administration law system, including the measures in the system of taxation collection procedure, the system of taxation punishment procedure and the reality and development about China; 4. the measures of the human rights protection in the system of taxation relief procedure, including the measures in the tax administrative review and the tax administrative appeal and the development suggestion about China; 5. the measures of the human rights protection in the tax expenditure system, including the measures in the special tax for special purpose system andbudget defray system.Finally the article gives a necessary explanation of the logic of the human rights protection in the tax law and some structural problems.