Taxpayer Rights Protection In China Legal Issues

With the rapid development of economy and society, China's tax law has seen qualitativeleaps from opening up and borrowing ideas abroad to profound reform. However, theestablishing of fiscal and taxation system undergoes long lags due to the outdated tax lawtheories in use which only comply with the planned economy and the backwardunderstanding of "Three Features" of taxation. Taxation is a contract of the dismemberment ofproperty between property rights of citizens and national financial rights. It manifestsobjectively that the citizens is expropriated of property with no rewards by national politicalrights. And in a society that advocates democracy and legislation, the expropriation takesplace with the premise that the government provides public products and services. But owingto the prevailing of traditional concepts of "State Standards" and "No Suits", the rights oftaxpayers are ignored by themselves and related authorities. Therefore, it is of greatimportance to optimize furthermore the system of taxpayers' rights protection regarding to thecoherence of rights and obligation with the aims of adapting to the needs of economicdevelopment, enlightening the citizens' right awareness, standardizing the legal practices oftax bureaus, balancing the interests of taxing and paying, minimizing their conflicts,increasing fiscal income, improving the competence of government and enhancingcomprehensive national strength. In deference to the Marxism theory that the economic basedetermines the superstructure and superstructure counteracts to economic base, the thesis firstanalyzes the status quo and problems of the protection of taxpayers' rights in today's Chinafrom the perspective of legislation and connotation of taxpayers' rights. Then on the basis ofthe study of advanced experience on taxpayers' right protection in foreign countries, theauthor presents some suggestions on optimization of the system of taxpayers' rights protectionin China expecting to benefit the establishing of harmonious society and better legal relationships between two taxation parties which feature voluntarily paying, fair imposition,scientific spending and virtuous circle.This thesis is divided into four parts:1) Discussion of the rights of taxpayers referring tothe definition, categories and extensions through using the methods of comparison andanalysis so as to differentiate their basic connotation and denotation;2) Analysis of the statusquo and current problems with concrete evidence and penetration into its internal cause fromthe perspectives of economy, politics, legislation and society with the aim of solving problems;3) Induction of the successful experience of the models of legislation, administration andjudicature for protection of taxpayers' rights abroad by studying its course of history with theaim of finding feasible sharing and the base of localization;4) presentation of counter policiesand suggestions for the protection of taxpayers' rights and optimization of its systemrespectively from the aspects of molding taxpayers' subject status and arousing theirawareness of self-protection referring to legislation and legal redressing.