Taxpayers' Rights To Protect

The taxpayer's right refers to the right which the taxpayer enjoys legally in the tax legislation, the tax collection and payment and tax using process, including the participation right of tax legislation, the legitimate right and interests obtained safeguarding in the process of tax collection as well as the supervisory authority of tax using. This article through the analysis of the taxpayer's right connotation, the nature and the theory basis, analyzes the importance of remoulding the taxpayer's status of right subject, points out that the taxpayer not only to enjoy the right in the microscopic stratification plane in the process of tax collection, but also enjoys the right in the macroscopic stratification plane in the democratized management carring on the tax legislation, tax levytion and disbursement as well as the right of taking up taxpayer lawsuit, and so on.Developed countries generally place great emphasis on the taxpayer's right. Many countries and some international organizations formulated and have promulgated some laws and documents on protection of taxpayers, which gave full and comprehensive protection to the taxpayer's right.These legal documents had guaranteed the explicit statutory basis of the taxpayer's right in the legislation, strict legally administration in law enforcement, effective judicial protection and the right relief measure in the judicature, and complete social security to make the supplement. They formed a set of more perfect taxpayer's right safeguard mechanism. These advanced experiences are of important model significance to our country taxpayer 's right safeguard system. On the basis of the experience of developed countries on the taxpayer's right safeguard system and the current situation in china, this article proposes some suggestions about the establishment of our country taxpayer's right safeguard system for preferable protection of the taxpayer's right, more consciousness to pays taxes, that the tax law truly becomes "law of the taxpayer's right".This article is divided into four parts. The first part is "the taxpayer's right...