Protection Of Taxpayer Rights Under The Constitutional Concept

In the article, the author discusses our country faced with the global tide of tax revenue reform how to learn experience of protecting taxpayer's rights of foreign country, how to come out of the traditional concept of "obligation-standard" and transfer to the "person-standard "concept of tax revenue and how to reconstruct the safeguard system of taxpayer in order to adapt to the development of globalization by analyzing the principle of tax revenue and corresponding taxpayer's rights under the view of constitutionalism.The article is divided into four partsThe first part is the constitutionalism theory and taxpayer's rights. In this part, the author discusses why to protect taxpayer's rights under the view of constitutionalism mainly by analyzing the constitutionalism origin of taxpayer's rights. In the meantime, the author also analyzes the principle of tax revenue and corresponding taxpayer's rights under the view of constitutionalism.The second part is the analysis of taxpayer's rights of foreign country and its basis which can provides some rewarding experience for the reconstruction of protection system of taxpayer's rights in our country.The third part is the present state and causes of the protection of taxpayer's rights in our country.The last part is the perfection and realization of the protection of taxpayer's rights in our country.