Taxpayers' Money To Use The Supervisory Authority

Taxation is not only the equity which of government provides common production and common service to public in revenue country, it is the basic substance for one country or the government to work in effect. the taxpayer who offer tax has right to now and oversee taxation how to be used. In order to ensure government to pay finance within the law and reason, it is important that the taxpayer to be given the right to oversee taxation how to be used . With the development of democracy and legal system, and boost up of the the taxpayer's awareness, it is taken more seriously that the right of the taxpayer to oversee taxation how to be used.This paper mainly studies the taxpayer's superintendence of taxation, which draws much more attention recently. Its features and the right way of exertion will be discussed in this paper.This paper wholly expounds on the taxpayer's superintendence of taxation in the angle of theory and practice, which aims at perfecting the rules of Chinese taxpayer's superintendence of taxation. The foreword mainly instructs the necessity of enforcing taxpayer's superintendence of taxation and what will be discussed in the paper. The body of the paper consists of three paragraphs.The first paragraph analyses the concept of taxpayer's superintendence of taxation and then discusses the theoretical basis of Chinese taxpayer's superintendence of taxation as well as constitutional right and the quality of public right. That is, it answers this question that what exactly the taxpayer's superintendence of taxation is. The first paragraph also analyses the practical meaning of setting up the taxpayer's superintendence of taxation. For one thing, it does good to protecting the taxpayer's legal right. For another thing, the finance of government will be monitored sufficiently. The last, it will stimulate the positive paying of the taxpayers.The second paragraph analyses the problems of taxpayer's uperintendence of taxation by comparing china and foreign countries. One problem is that the taxpayers are not equaled with the government because there are no laws to directly regulate the taxpayer's superintendence of taxation. Till now, there are not definite and systematiclegal regulations of taxpayer's superintendence of taxation and also in other pieces of laws. Therefore, it lacks independent and whole legal basis and support of taxpayer's superintendence of taxation. The second one is that rules of lawsuit are not built up yet. The government's illegal use of taxation cannot be brought to court, so the taxpayer's superintendence of taxation can be hardly exerted. The third one is that the collection and administration of tax lacks public legal choice. In the constitutional stage, the collection and administration of tax is not constitutionally constrained. In the stage of legislation, it is hard for the citizens to express their opinion upon the choice of tax system in the democratic way.The problems discussed above reflect the present conditions of taxpayer's superintendence of taxation in China today. Besides, this paper further analyses the main reasons. One is that the traditional theory gives more emphasis on the national finance and tax. The tax law offers more rights and less duty for the taxing authority. While what the taxpayers offered is just be on the contrary. The second is that the nation doesn't set up wholesome regulations to support taxpayers' administration of public fund. The third is that the taxpayers are not conscious of administrating public fund because of the Chinese traditional culture. The forth is that the theory of monitoring and legislation are not updated.Finally , the content and systematical support of Chinese taxpayer's superintendence of taxation are expounded in six aspects in the last paragraph, which are composed of keeping the taxpayers informed, enforcing the citizens' conscientiousness of right, establishing the basic law of tax, perfecting the regulation of budget monitoring, enhancing the accountability system, and setting up the rules of lawsuit.