Taxpayers’ Right Protection Issues In The Tax Collection Process

This article puts tax collection of taxpayers occurred in the process of the state, tax authorities with various relationships, analyzed and discussed the taxpayer rights protection problems. Citizens lawful self-owned property rights infringement is a basic constitutional rights, also, from the constitution to the state function set and the constitution of the clauses, and property security tax debts theory can see, citizens, taxpayers must pay tax obligation is entitled to request the state protects its and property rights. Taxpayer is actually citizenship is the embodiment of the field in tax, if the constitution does not protect taxpayers’ property rights, means that countries can always turn social property take for yourself, such tax lost the meaning of existence. A tax to finance income as the main purpose, as national finance’s main source of income, the tax general system must be complete scientific system construction, must of tax collection from the legislation, enforcement, judicial three stages of uninterrupted standard, harmonious relationship, ensure fiscal revenue and publicans. Must be with various and direct finance income tax purpose abhorrent to distinguish, special measure tax administrative law enforcement into norms and line restrict to avoid taxes on the legislation or administrative discretion, or tax law under the fair justice could be arbitrarily for the country under the rule of distortion, it is dangerous.This article based on the tax theory, disusses the theoretical basis of tax、the necessity of taxpayer rights protection and the comparison out our existing system present situation and the insufficiency. Through learning foreign advanced mechanism, draw lessons from domestic excellent research the achievement, emphatically from the tax collection of taxpayer discusses the rights protection problems. The article is divided into four chapters:The first chapter. Taxation administration of taxation laws and regulations is the execution, directly facing the taxpayers’ work is most can approach the taxpayer and reflect the superiority of the tax system, is also the most possible leaks and wrong place, therefore, starting from the collection research taxpayer rights protection stage has practical significance. This part of the problem from the how to generate, taxpayer rights protection questions roots, research status from domestic and abroad, research methods and demonstration ideas four aspects, clear writing paper discussed key.The second chapter, The theoretical basis of taxpayer rights protection. Mainly from a theoretical perspective to taxpayer rights is analyzed, and the taxpayer rights protection system for the theoretical premise and the logical starting point. Political social contract theory and national sovereignty theory established taxpayer and the relations of equality, state for a taxpayer to pay tax obligations in the right to ensure their own rights and provide a solid theoretical basis, but also established the national tax legislative power and state tax expenditure, taxpayer to judicial relief affairs have sufficient basis and the public goods theory, economics and taxation theory may provide taxpayers price as of right protection in economics basis, from legal speaking, based on the rights and obligations between the have the right there will be relief theory is taxpayer rights need to protect legal foundation.The third chapter. The taxpayer rights protection status at home and abroad. This chapter to foreign tax system design, the tax operations, combining with our current understanding in taxation push meter, taxpayer incentive mechanism and the tax administrative reconsideration aspects of the situation, it is concluded that the differences in comparison, in order to make the system construction is discussed behind the action.The fourth chapter. The taxpayers about our collection program right protection of thinking. Due to the taxpayer rights in collection procedures to protect more shows in the administrative law enforcement stage, this chapter to push tax this project first models are discussed, and then imposed on establishing tax incentive mechanism, and the necessity and scheme of administrative reconsideration system do this, finally discussed the taxpayer relevant measures to protect themselves.