Taxpayer Relief Right Research

The taxpayer has the obligation of paying tax according to law, simultaneously should enjoy the corresponding right. Protected taxpayer's legal rights already become the universal procedure in many countries. The relief right of taxpayer has an important position in the system of taxpayer's right for protecting taxpayer's benefit effectively. Although the administration act of tax strengthen the protection to legal right of the taxpayers, the regulations still aren't clearly enough, especially on the aspect of the relief right of taxpayer. So it has highly theoretical and practical significance to study on the relief right of taxpayer, thus to improve the tax law system.When the administrative act of the government made damagement to the legal right of taxpayer, they can ask related department for protection. The relief right as a basic human right is guaranteed by Constitution, and is benefit to regulate the administrative act of tax collection, to balance the relationship between the taxpayer and tax levier, to improve the legislation of tax collection. The relief right of taxpayer bases on the theory of remedy and justice. Related legal theories include: tax administrative reconsideration, tax administrative litigation and taxpayer's litigation. After discussing the nature and characteristics of the three related theories, this article analyses foreign advanced experiences and the limitation and deficiency of tax legislation of our country. So there is space to perfect the legal protection of taxpayer's relief right.