On The Taxpayers' Rights And Legal Protection

In the world, many countries widely advocate to serve for the taxpayer and respect the taxpayer's rights, even some countries have promulgated "Taxpayer Right Charter", providing the legal safeguard to the taxpayer to maintain rights and interests and causing the entire society to respect the taxpayer's rights. In economical globalization society, the establishment and consummation of the indemnificatory system of taxpayer's rights, is not only benefit for definitude and realization of taxpayer's rights, but also for the realization of internal revenue income and the international tax revenue income , has effectively ceased and prevented the body of taxation from enforcing the law at will, the abuse of power, has guaranteed practical implementation of one's obligation to the country , has avoided the drains of the national tax, has realized "Rule of Tax Law" in fact through taxpayer's effective supervision. Otherwise, establishment and improvement of the indemnificatory system of taxpayer's rights, makes "Fundamental Right of Taxpayers" be regulated in the form of law, the relation of the body of taxation and paying clearly, the right of them definitely. In this way it is not the simple paying behavior of tax again that the fulfillment of "People's Obligation to Pay Tax". The more important thing is to reflect its social status and value, make taxpayers produce the sense of social responsibility and mission, considerate realization and maintenance of interests of country and social when they seek the development of oneself and realization of interests. so whether could entrust to the taxpayer's status of subject of right, ensure the taxpayer's lawful rights, not only affects development and completion of the legal construction of tax revenue of our country but also influences process and development of the legal system of socialist democracy of our country .The successful experience that the modern western developed country in the tax law also tells us that market economy must pay attention to the taxpayer's obligations and rights at the same time. In...