A Study On Our Taxpayers' Rights And The Guaranteen System

The taxpayer is an important body of legal relationship of tax. We can't research tax law without the research of the taxpayers. Under the impact of traditional concept of tax, the research on the taxpayers is often limited to the taxpayer's tax burden and compliance of obligations such as taxes. As thirty years of reform and opening-up, China's political and economic system has undergone tremendous changes, the market economy has established and the construction of democratic and legal system has developed, people's awareness of their rights gradually increased, especially in the field of the tax law. The state is increasingly concerned about the rights of taxpayers. The amendments to the Tax Administration Law, the enactment of the new "VAT Law", "Enterprise Income Tax Law ", and the repeated increase of the threshold for personal income tax in recent years reflect that we are attaching importance to the protection of the rights of taxpayers. However, due to many reasons, there are still many deficiencies in the protection of the rights of taxpayers. Therefore, this article is attempting to research the rights of taxpayers and its security system.This article is divided into four parts: The first part introduces the theoretical premise of this article. Based on the theory of taxpayer, the writer analyzed the concept of the taxpayer deeply. This paper points out that the main taxpayer is an appellation relative to the bodies of taxation. The taxpayers are the bodies of ratepaying in the legal relationship of tax. They include natural persons, legal persons and unincorporated organizations who enjoy the rights and undergo the obligations.. On this basis, the meaning and the characteristics of the rights of taxpayers are defined. The second part describes the relevant circumstances of the rights of taxpayers and its security system in the foreign countries and international organizations. The writer hopes to get some inspiration from abroad. The third part is the key of this article, based on the situation of our country, the inadequacies of the taxpayer rights and the safeguards are pointed out and the reasons are analyzed deeply. The fourth part is the focus of this article, for the inadequacies of the third part, the paper proposes some comments and suggestions, hoping to improve the rights of taxpayers and the safeguard system in China. This part throws out four suggestions, including the basic principles, tax legislation, the contents of taxpayer rights and Taxpayer Relief perfection.