The Rights Of The Taxpayer Relief Study

It's right times that makes taxpayer's rights become world problem. This article sets out from the content and existing problem of the taxpayer's rights relief system in China, draws lessons from foreign relevant regulations and proposes the suggestion on the improvement of the system.The dissertation consists of four main parts as the following. Part I is the mainly theoretical basement. The author brings Taxpayer's right stems from the relation between country and citizen and the taxpayer's rights relief system is the basic demand of guarantee of human rights and the tax revenue ruled by law.Part II briefs the condition of external taxpayer's rights. The advanced regulation in legislation and comparative self-contained relief system in justice are used for reference by improving our relief system of taxpayer's rights.Part III Introduces the current situation of the relief system of our country and analyzes the reason to cause this kind of situation. The author thinks although the legal rule about taxpayer's rights obtained improvement, there are still some problems in realization. The article points out that the reason caused this situation is various. For example the legislation is imperfect, tawpayer's right relief consciousness is faint and so on.Part IV concerns the consummation of taxpayer's rights relief system and it's realization. The article puts forward the proposal from the constitution relief, lawsuit relief, non-lawsuit relief three aspects. The author thinks that constitution and the fundamental law of taxpayer's authority should be constituted and improved, and legislative power of taxing should be stipulated definitely. When taxpayer's rights is infringed, they may use litigious right to seek protection. We should improve service consciousness of taxation department and right body consciousness of taxpayer and let supervision function, and broadens more relief approach...