The Discussion Of Taxpayer’s Public Interest Litigation In China

Abstract:The taxpayer’s sense of right is growing with the progressing of democracy and the rule of law in china. The most of scholars in the theory of law think that taxpayer’s right not only exist in the stage of levy taxes, but also exist in using taxes,such as the right of supervising in using taxes, Taxpayer’s right includes both nominal taxpayer and specific taxpayer. in the theory and practice, inadequate protection of taxpayer’s right is existed widely in china, especially in protection of taxpayer’s abstract right. It is the best juristic remedies of taxpayer’s abstract right that establishing taxpayer interest litigation and permitting taxpayer taking on actions on government’s illegal acts of collecting and using tax. On the other hand, once this system is established, not only permitting private to restrict state-owned authority and overcoming the disadvantages of the control between authorities, but also will prevent the public capital be washing away, making state-owned authority under the supervision of taxpayers, which will contribute establishing a saving government and speed up the building progress of socialist nomocracy community. how to establish the taxpayer’s interest litigation in china. Respectively from the subject of proceeding, the mechanism guarantee,the scope of admissibility of the case and allocation of the burden of proof to construct taxpayer’s interest litigation.