Taxpayers The Right To Study

The taxpayer's right has been neglected in our country,while in the theoretical circle and the law circle,the definitions of taxpayer and Taxpayer volunteer are mixed, which leds to a long-term unequal position in Taxpayer and Taxation organization. The protection of Taxpayers arouses the interests all over the world for several decades recently,this article takes advantage of the theory of right in legal system and the tax legal science basic theory,respects the rights of citizens,and limit civil rights.Carriing on the constitutional government and the legal principle theory of law analysis to the taxpayer fight helps understand the taxpayer right in a deeper level, and promote the protection of the taxpayer right,then,urges the taxpayer consciousness of own right awakening.This article is divided into three chapters to elaborate the taxpayer's right question:The first part has defined the taxpayer right.This part is the ontology studies of the taxpayer right,and elaborates the meaning,the type and nature of taxpayer's right.from the question "what are the taxpayer' right",this part has discussed the essence of the taxpayer right,which is constitution extending of the property rights protection and limit to the national taxation power.The second part has mainly analyzed the relations among democracy,human rights,law government,public finance and the taxpayer right.The national sovereignty is the basic foundation of the taxpayer right.The human rights theory give incontestable and unalienable quality to the taxpayer's basic right.The public goods and the public choice theory enable the taxpayer right to obtain consideration in the economic domain.The equal idea implicated in law governmment causes the government and the taxpayer to obtain equal legal status.The third part returns reality.This part points out the shortage of taxpayer right in China,propound taking the constitution as the core to construct the legal system of the taxpayer right.In order to realize social justice and Maintain equal legal status of Taxpayer and Taxation organization,from legislation,judicature and law enforcement stratification plane,this part puts forward suggestions to reconstruct the legal system of taxpayer right protection.