Number Of Recommendations To Improve Our Taxpayers' Right To Know Legislation

The taxpayer's right to learn the truth is the right that the taxpayer can get the tax-related information from the government. The information includes the tax-related laws and policies, tax-related legislation, tax-related information on individuals and on expenditures. Improving the taxpayer's right to learn the truth is of great significance. First of all, this is the needs of market economic development, because in market economy, people are increasingly exposed to tax affairs such as personal income tax, property tax, business tax and VAT. At the same time , people pay more and more attention to the right to learn the truth of tax-related information;Second, improving the taxpayer's right to learn the truth is the needs of the socialist legal system construction, because the traditional tax theories are challenged nowadays. The mandatory, free and fixed tax system is no longer adapted to the new era. In accordance with the law to fulfill, the taxpayers'raise the corresponding right need, such as participation in tax legislation, monitoring of financial expenditures. All is the basis of the taxpayer's right to learn the truth. Finally, perfecting the taxpayer's right to learn the truth is in need of the finance and tax legal system construction, because the right to learn the truth is a kind of basic right, which is an integral part in the process of building a reasonable relationship between tax laws, However, the taxpayer's right to learn the truth is in lack of a corresponding system in our country in history and dragged down by the slow development of the tax legal theory. Therefore, to explore and build the system of the theory is not only of great significance, but also of arduous task. In the absence of a sound theoretical premises and legislation, to get a empirical study of the taxpayer's right to learn the truth is of more significant meaning.Nowadays the legislative framework of the taxpayer's right to learn the truth y has begun to shape in our country. The relevant legislation of the taxpayer's right to know has played an indispensable role in building a socialist legal system and taxpayers'rights system. Establishment and Improvement of the taxpayer's right to learn the truth can contribute to optimization of tax administration, planning the tax-related justice. However, the taxpayer's right to learn the truth legislation is currently not complete in China. It mainly performs as the legislative level is not high, the content of legislation is not complete, legislative credibility is not enough, the Legislative convergence is not tight. In response to these problems, appropriate measures should be taken to change the legislation thought to enhance the legislative level, rich contents of the legislation, strengthen legislation convergence, through improving the legislation of the comprehensive the protection of the taxpayer's right to learn the truth.