On The Protection Of The Taxpayer's Right To Know

In recent years, China is to promote people-centered development philosophy and building the rule of law, human rights, a national security priority. Is a fundamental human right and should be valued and respected China's maturing socialist market economy, tax revenues in the state's position is growing. Therefore, the correct understanding of the legal status of taxpayers subject of rights, giving the taxpayers their rights, especially the right to know, is the basis for the development of China in the future tax revenue, giving taxpayers the right to know whether it is for China's tax theoretical research or for China's tax revenue Legal practice, have very important practical significance. State Administration of Taxation November 6,2009 for the first time released the "Notice of rights and obligations of taxpayers, "and specifically lists 14 of the taxpayer to enjoy the rights and obligations 10. This is one of the important, the most striking is the taxpayers right to know. This is just the implementation of the State Administration of Taxation in order to better tax work, pay taxes to the taxpayer when that taxpayer rights, but one aspect of the right to know the contents of the taxpayers. But this right for the taxpayers learn to perfect security system, protection of the taxpayer has no constitutional right to know the basis in the Constitution made no provision for the right to know, other departments informed the taxpayer can not establish and improve Right. China's "Tax Administration Law"on the taxpayer's right to know the specific provisions made is not perfect, however, administrative proceedings will also be included in the taxpayer lawsuit, violations of the rights of taxpayers sued Shihai nowhere to turn, the taxpayer can not be right Security, foreign security system of an early start in the taxpayer's right to know, protect the taxpayer's right to know the Constitution and judicial system have been sound, these are all taxpayers for the right to establish and perfect our security system to provide some enlightenment. China's tax revenue for the increase in the use of taxpayers are not aware of the tax, combined with protection of the status of the taxpayer's right to know and learn from foreign taxpayers to know the perfect protection system, some bad recommendations, with its promotion of the taxpayer Right to Know Security System.