Study Of Taxpayer Litigation System In China

Traditional finance and taxation law theory of our country, elaborated tax revenue much from the position of national basis, separated taxlevying from the use of tax to study, while paid insufficient attention to the taxpayers' right, when concerning taxpayers' oversight powers, either language ominous, or rarely involved. As a "taxes and levies nation", taxpayers are the main providers of national public finance funds, possess the ultimate end ownership to the taxes gold paid and should possess supervisory power to how the tax gold use. But the current Administrative Procedure Law upholds the traditional theory of the plaintiffs' suitable standard, resists the taxpayers' proceedings and has closed the door of judicial relief to the supervision on the use of tax.In Western countries, ordinary citizens can raise the question to government's expenditure situation, and even initiate proceedings on behalf of taxpayers. But in our country, the law has not allowed the taxpayer to file the administrative proceedings in view of the Administrative organ illegal use public purse behavior, also does not allow the citizen not to investigate in view of the Tax authorities steals the tax evasion, not to draft or little to draft the tax money the administration not to file the administrative proceedings as the behavior, this does not favor the citizen supervisory authority obviously exertion, also does not favor the citizen to pay taxes consciousness enhancement. The concerned taxpayer lawsuit system, recently the educational world starts the proposition to begin to study regarding this, how many involves to taxpayer lawsuit aspects and so on general theory, establishment necessity, system conception, but was not very still comprehensive and systematic. The law from the social practice, legal oneself also needs to transform, overemphasizes legal the rigidity, the neglect law's growth, definitely will prevent social the progress. Immediately, the strengthened tax money use surveillance appears especially urgent, the law may sue the question also to urgently await to study. The lawsuit in is essentially carries on the judicial control to the social conflict the essential method. As one of the administration public-spirited litigations, the taxpayer lawsuit shows convert" the law on the paper surface " into " the law in movement " or "the law in the litigation", provide the lawsuit opportunity for the use of the taxpayer's tax litigation supervision, realize a comprehensive protection of the rights of taxpayers from the positive standpoint, and embody the coordination between the inevitable demand of social development and administrative litigation system.This paper is totally divided into four parts. Starting from the general theory system of taxpayers litigation, then inspecting the overseas Taxpayers litigation theory and the practice, subsequently analyzing the legitimacy of the taxpayers litigation system, finally puting forward measures and proposals to build up the taxpayers litigation system in our country. The first part discussed the content of the Taxpayers litigation from the taxpayer, the Taxpayers litigation...etc, discussing the property of Taxpayers litigation from public-spirited litigation, administrative litigation, administrative public-spirited litigation...etc. The second part mentioned from the public-spirited litigation system of ancient Rome, inspected the theory and the practice of the main English-American legal system such as US, England, Japan etc. and the mainland legal system countries, and proposed, our country establishment of the Taxpayers litigation system is not only essential but also feasible. The third part elaborated the theoretical basis of the taxpayer litigation from various aspects of the tax revenue price theory, the authority system weighed theory, the national sovereignty theory and proved the Taxpayers litigation rationale from all aspects of the financial expenditure deviated from the principle of statutory, administrative proceedings plaintiff eligible Theory review, the need to build a harmonious society urgently. The fourth part is the measures and proposals of constructing taxpayers litigation systems, mainly including the Taxpayers litigation the plaintiff qualifications, the Taxpayers litigation the document scope, the Taxpayers litigation procedure structure and the Taxpayers litigation safeguard measure.