On The Taxpayer’s Tax Relief Rights

"On tax dependence has become a modern national existence and development of thebasic conditions."To maintain the national existence and development of the sense,the statetaxing power is one of the most fundamental and important of the modern statepower.However,"State taxation means that the nation as the main body of social surplusproducts from the private sector to the public sector gratuitous transfer of private property, isa free transfer or ’Deprivation’".Power is inherently expansionary,"All those who have thepower to abuse of power, this is the eternal difficult experience",One of the state taxingpower as a modern country’s most important power is certainly no exception.The state taxingpower of this nature, it is inherently to be abused."Improper exercise of state power,administrative counterpart should have the right to get relief through the legal channels,which is the basic requirements of the democratic state and society under the rule oflaw."Similarly, the improper exercise of state taxing power, the taxpayer is entitled to the taxadministrative reconsideration, tax administrative litigation, tax, executive compensation andother ways to get relief.Taxpayers through the tax administrative reconsideration, taxadministrative proceedings, the right to tax executive compensation and other channels toseek relief is the taxpayer’s right to legal remedy.Taxpayers ’right to legal remedy is the rightto protect taxpayers’ rights, the rights enjoyed by the taxpayer which has a special status androle of taxpayers’ rights.No taxpayers ’right to legal remedy exists, a series of other taxpayers’rights "can only stay in the ’natural state’ the morality of human rights is impossible to obtainthe protection of the real institutional power."Research on the taxpayers’ right to legal remedyis proposed for China’s current tax legislation and tax law study of the status quo, it is notonly to build China’s system is complete, practical tax relief legal system indispensable,Butalso that taxpayers how to seek redress in violation of the rights to provide theoretical andpractical guidance on the research results on the taxpayers’ right to legal remedy will enrichthe theory of China’s tax laws for our country’s tax law toin-depth development to contribute.Therefore, research on the taxpayers’ right to legal relief, urgent practical significance, andimportant theoretical significance.