Taxpayer Litigation System To Explore

Taxpayer litigation is that taxpayer takes actions on the Government's illegal acts of collecting tax and using tax that impinge the public interest to the court, which is administrative public interest litigation. Taxpayer litigation comes into being in American and becomes mature. And there are similar system in Japan, England and France. There is wide-range research on the taxpayer litigation in the overseas theory of the Law. It doesn't establish taxpayer litigation in China. And there is little research on the taxpayer litigation in Chinese theory of the Law. There are great theoretical and practical meanings of the taxpayer litigation. More than 90%of the fiscal revenue is occupied by the tax in China. For lacking effective restraint mechanism, there are a lot of Government's illegal acts of collecting tax and using tax that impinge the public interest, which result in fiscal revenue serious loss; taxpayer doubts the legitimacy of tax and further influences his initiative of paying tax for lacking correct understanding on the tax. So establishing taxpayer litigation and permitting taxpayer taking on actions on Government's illegal acts of collecting and using tax that impinge the public interest has great significance. On the one hand, it makes taxpayer forming correct understanding on the tax, strengths taxpayer's sense of right and further protects taxpayer's right better; on the other hand, it makes private rights restrain public power, fiscal revenue governed by law and prevents the loss of the financial funds. The aforesaid is the innovation of the Article.The Article can divide into 4 chapters. The main method is positivism analysis method:The first part mainly introduces the meaning and the necessity of the taxpayer litigation. Comparing public interest litigation with taxpayer litigation, the author thinks that taxpayer litigation has basic character of the public interest litigation- the public interest and objective litigation, which is one kind of administrative public interest litigation. The second part mainly introduces the theoretical basic of taxpayer litigation. From the politics basic of popular sovereignty principle, guarantee of human rights principle and social contract principle, the economics basic of tax essential and externalities theory and the law basic of rule by law principle, the nature and content of the tax legal relationship, the right to supervise the using of tax and modern litigation theory, the article analyses the theoretical basic of establishing taxpayer litigation.The third part reviews other countries'taxpayer litigation status. The article mainly introduces American and Japanese taxpayer litigation status. And it briefly introduces the related system of England, France and German. It hopes that the aforesaid will be good to establish of taxpayer litigation in China.The fourth part mainly introduces taxpayer litigation status in China and how to establish taxpayer litigation in China on the basic of the introduction of other countries experience. At present, it does not establish taxpayer litigation system, but there are many taxpayer litigation cases in practice, which reflects the necessity of taxpayer litigation system from on side. But we must admit that there are difficulties to establish taxpayer litigation. On the basic of the aforesaid introduction, the article brings forward the detail idea to establish taxpayer litigation and perfects related system for establishing taxpayer litigation.