Tax Subjective Right Relief Legal Issues

Basic on the theory of public finance, the relationship between the citizen and country is the exchange of rights between equal subjects. In consequence, the citizen must be under an obligation to pay the taxation act on the law, at the same time, the citizen also have the rights to ask the country to supply public goods and public severs as well as to surprise the use of the taxations. So we can say that it is an inevitable request to endow the taxpayer with the status that it should be gained. For an long time, however, the taxpayer's rights and the statuses was ignored not only represented in the field of the practice but also in the field of theory. The primary reason for this phenomenon was attributed to our country always emphasizes the importance of the country and the society unilateral, so the civic personal advantage was neglected. It is embodied in our country's taxation law system is that the items about taxpayer's rights is always not plenty enough, whereas the items about taxpayer's obligation is sufficient. It is also embodied that in the taxation law relationship that the levy subject have unilateral levy power and the taxpaying subject have unilateral obligation to pay the tax. It seems that the taxation law only supervises the taxpaying subject if we exclude the conduct of the levy subject outside the taxation law relation.Lately, with the accelerate construction of legal government and democracy, the conception of right becomes more and more important, so the taxpayer's right was putted on an unprecedented level. Based upon all those considerations, I made some studies in this field and hope that I can put forward some advices to protect taxpayer's rights better when its right was exposed to illegally invasion. In this article, many academic researches in our country on the study of the remedy for tax administrative were used as references, and many advanced measures that other countries taken to protect taxpayer's right is also mentioned. In this thesis, it's said that to reform our country's current tax remedy system is...