Legal Protection Of Rights Of Taxpayers In China

On December 2,2009, The Notice on Rights and Obligations of Taxpayers was issued by the State Administration of Taxation. the state administration of taxation issued concerning the taxpayer rights and obligations proclamation, carding and lists the various laws and regulations related to taxpayer rights and obligations in accordance with the relevant regulations of the taxpayer rights immediately become social circles of hot debate. Taxpayer right protection as democracy and the rule of law, product, has been all over the world, universal attention at present a lot of developed countries to the taxpayers of the theoretical level and rights legal practice are had relatively mature view and results. Whereas China, due to the influence of traditional ideas, taxpayer rights issue has been neglected, both in the long run, inequality and publicans the position. As of the tax department a grass-roots staff as soon as possible, the author thinks that should change this mutual rights and publicans the imbalance of the adverse conditions. This paper attempts to use the taxpayer and taxpayer rights, definition of taxpayer rights theory basis and practical significance of analysis, foreign advanced theory and practical experience, and puts forward how to better achieve taxpayer rights suggestion.The first part of this text is "taxpayer guarantee the legal analysis". Based on the definition of the taxpayer rights, with the help of social contract theory proves the rights and obligations of the unity of opposites relationship. The macroscopic level rights and micro levels, the differences, procedural rights rights and substantive rights the classification, from different Angle further understanding of taxpayer rights; Through the power relation said criticism, and expounds the tax debt relations said, the taxpayer will enjoy more abundant rights, taxpayer has more affordable right.The second part is"foreign taxpayers rights protection problems comparatively and reference". Introduce foreign taxpayers rights protection theory research and system construction. By listing all taxpayer right content of similarities between, then summarizes the advanced experience is worth using for reference.The third part is the"domestic taxpayer rights protection practice investigation". Introduce the taxpayer rights protection problems in legislative, judicial and administrative law enforcement and tax publicity of shortcomings and the insufficiency, analysis the reasons.The fourth part for "perfect taxpayer rights protection policy proposals." Divided into five aspects puts forward strengthening our country taxpayer rights protection advice:one is on strengthening legislation protect rights, taxpayer status legalization, perfecting the tax laws terms and reform of taxation legislation system, Secondly, strengthen administrative enforcement, reform the collection mode, perfect law enforcement procedures and establish enforcement responsibility; etc. Three is to strengthen the taxpayer rights judicial protection, expanding the scope of the judicial review, ensure tax judicial organs of independence and perfect tax administrative litigation system, The fourth is perfect taxpayer rights protection socialized service system, established the taxpayer association, development tax agency, Five education is to improve tax propaganda, set up "service for taxpayer" new concept.