Construct System Of The Taxpayer Rights Protection

Taxpayers are the important subject in the taxation legal relationship, research on taxation legal relationship can not dispense with studies on protection of taxpayer rights. As a product of democracy and the rule of law, protection of the rights of taxpayers has attracted widespread attention around the world. Taxpayer rights protection has also became Chinese build and perfect a modern tax law of important issues. It should be from a system point of view to correctly understand the rights of taxpayers. Comprehensive overview of world's legislation, as well as the national current situation analysis of the point of view to conduct investigations. This will help us to accurately understand the specific content of the rights of taxpayers, to help us be clearer and comprehensive understanding of the rights of taxpayers, provides some useful suggestions for our taxpayer rights protection system.This thesis is composed of six major components:The first part is introduction. Expounded topic background, significance, research status; introduce the thesis' research content and methods.The second part, overview of the rights of taxpayers. Introduction is based on taxpayer rights in the concept, features, classification, analysis of the meaning of taxpayer rights protection.The third part, theoretical basis of protection of the rights of taxpayers. Respectively from the perspective of political science, economics and legal, to give a comprehensive analysis of the theoretical basis of protection of the rights of taxpayers.The fourth part, foreign taxpayer rights protection status and reference. Through to the United States, Canada, Britain, Japan and other countries of the legislation and practice of tax related transaction processing content of introduction, analysis its reasonable place, learn from it is worth reference points.The fifth part, analysis of our taxpayer rights protection status. First of all, from a constitutional angle,basic law angle,substantive law angle and program angle, the author introduces the taxpayer rights protection existence deficiency in China. Then the reasons for causing this phenomenon are introduced.The sixth part, established system of the protection of the rights of taxpayers in China. Separately from the constitution angle,basic law angle,substantive law angle and program angle, to perfect our taxpayer rights protection system problems are proposed.