Taxpayer Rights And Protection Of Research

After the new "Tax Collect and Manage Law" was issued and carried out, more and more people turn to study tax-payer's rights and tax-payers' rights are gradually protected. But these are only the initial performance in the process of ruling by law and tax-payers' rights are still a very tender right. So, it still has theoretical and realistic importance to further discuss the deep intension of taxpayers' rights, look for the origin of the existence of taxpayer's rights, perfect taxpayer's rights protection system.To analyze taxpayers' rights' contents from the intension of taxpayer's rights can build up solid foundation to protect taxpayers' rights. Tax-payers' rights can be reasonably divided into personal right, representative right, overall right because it is an open system, tax-payer's newly-born rights can be merged into these aspects. Taxpayers' rights are legal, extensive, corresponding, personal and propertied characters. To compare and analyze tax-payers' rights and tax-payers' tax right, country's right to collect tax and tax-collecting government's debt and other main body's right can make us more clearly acknowledge tax-payers' rights' extensive and inner meaning.In current society, tax-payer's rights can attract common attention of so many countries in the world and last longer because it has political, economical and legal resources, specifically, tax-payers' rights is the source of country's right to collect tax, the reflection of human rights in tax law, the conclusion of public goods theory and ruling-by-tax-law and the constitutionality of a country. These can all be proved from the angle of politics, economics and law science.Taxpayers' rights should not only be confined in procedural on specific tax collecting and traditional and democratic rights level. It should extends the substantial level of tax's debt, runs through the whole process of collecting and expenses. On the basis of questioning tax law's substantial and constitutionality and its legal expenses, tax-payers' rights should be the source of country's right to collect tax and the ultimate aim of country's right. Then, through the conclusion of the current situation of our country's taxpayers' rights, I point out many shortcomings in legislation, reality and in double sides' ideas. It is lack of the right in tax's debt, in constitution and in procedure. Originally, the influence of traditional law culture,...