On The System Of Taxpayer's Litigation

The taxpayer litigation means a kind of litigation to the court,which bring up by taxpayer because of the public expenditure behavior of government which breaks the law. It is a public-spirited litigation of a kind of administration that takes the administration organization as the accused.The social contract theory, the theory of legal right on the tax law obligation, the revenue from tax price theory ,the constitution of our country then gives the provision of the citizen the direct power provides the theories foundation for the taxpayer litigation. The flourishing nation of rule of law was widespread to build up the taxpayer litigation, and openned the exhibition abundant litigation practice, this can for the our country taxpayer litigation of builds up provide to draw lessons from.The establishment of taxpayer litigation system in our country is demand of raising the taxpayer consciousness to pay taxn, demand of constucting of the public finance and the rule of law governments, demand of pushing forward the constitutional government of the national construction, having the realistic urgency and profound meanings .At present, the establishment of taxpayer litigation system in our country, should take constitution as basis, absorb the reasonable provision of the current administration litigation method and code of civil procedureses and judicatories explaination, pass the establishment and modify the law to establish gradually and perfect, the most important is to give rule of taxpayer litigation of corpus qualifications, the litigation a body and procedure rule definitely.We should place the encourage of procedure, representative's litigation system, the taxpayer litigation mechanism to be subjected to of the taxpayer litigation case scope, plaintiff qualifications, litigation before in《the revenue from tax fundamental law》of draw up etc. make an explicit provision.The establishment of the taxpayer litigation system still exists the certain problem, such as performance for judicatory of independence is not enough and public finance expenditure information is unjust open, all those still need to enhance the judicatory independence, build up the system of the public finance expenditure information ,provide for the taxpayer litigation system of guarantee.Through the establishment of the taxpayer litigation system, we should carry on inspecting the check and supervision to the public expenditure of the government, can provide the satge that a taxpayer exercises the democracy direct power, inspect the check and balance civic rights with the private power.The text is divided into three parts:The first part" the general analysis of the taxpayer litigation". The connotation of the main introduction is taxpayer litigation, include main characteristic of the taxpayer litigation; In the origins and histories of the taxpayer litigation development, introduces the establishment and the development of the taxpayer litigation system of the United States, England, Japanese etc. to provide to draw lessons from for our country taxpayer litigation.The type of the simple demarcation taxpayer litigation with make sure the origin the point that text is to discuss.The second part" the establishment of the theories foundation and necessities of the taxpayer litigation system in our country ".The theories foundation of the taxpayer litigation mainly learned from the the taxpayer litigation to the analytical treatise such as, politics foundation, economics foundation, law foundation etc. The necessity of the taxpayer litigation mainly discuss how to raise the consciousness of paysing tax , to set up the diapason to advertise for the relation of paysing tax ,to protect the taxpayer right, to constuct the incorrupt government of the rule of law democracy and keep state-owned property from run off, to raise the funds usage efficiency from the exaltation our country taxpayer etc.The third part" the counterplan and suggestion of building up the taxpayer litigation system in our country ". This part is the point that this text discuss. This part first give definition of the plaintiff and the accused within explicit taxpayer litigation, a body of the taxpayer litigation.It designes the procedure of the taxpayer litigation, the allotmen of offering proof of the responsibility, representative's litigation, the litigation expenses that includes the before place of the taxpayer litigation procedure etc., suggesting the establishment at the same time《the revenue from tax fundamental law》, making an explicit provision to the taxpayer litigation.It also mentiones to guarantee the problem with related system of the taxpayer litigation, mainly to enhance the judicatory independence, to build up the public system of the public finance expenditure.