The Research Of China’s Taxpayer Litigation System

Taxpayer litigation system is a kind of specific organs illegal or unreasonable use of public finance capital and other damage taxpayer common interests of unreasonable behavior while taxpayers filed public interest litigation system. Taxpayer’s litigation is an effective judicial protection mechanism to achieve the rights of taxpayers, but also a important practical value system to prevention and control of the national public capital loss. The system first raised in the United States and development mature, currently in Japan, Britain, France, Germany and other countries are also a corresponding system, and has obtained the good effect in practice. However, our country has not provided taxpayer litigation system, the legal theory about taxpayer litigation system research also not much. In fact taxpayer litigation system has a strong theoretical significance and practical significance. It can not only enrich the theory about public interest litigation system, also can compensate the absence of taxpayers’actual supervisory powers in our country.More than90%of country’s fiscal revenue by the tax in China, but due to the lack of effective restriction mechanism, use financial resources of the organs illegal or unreasonable use of financial resources violated the public interest behavior massive existence, and result in the serious loss of financial funds, taxpayer doubts the legitimacy of taxation and further influences his initiative of paying tax for wrong understanding on the tax and extreme even will boycott the tax. So establishing taxpayer litigation and permitting taxpayer the right for illegal or unreasonable use of financial resources and other acts against the public interest to sue. On the one hand, it makes taxpayer deepen correct understanding on the tax, strengths taxpayer’s sense of right and further protects its own right better; on the other hand, it makes private rights restrain public power, fiscal revenue governed by law and prevents the loss of the financial funds. Establishment of taxpayer’s litigation system in China needs to correctly judgment the nature of the taxpayer litigation. Clear taxpayer litigation system in the subject qualification, scope, the prepositional procedure, the burden of proof and the cost of litigation, and other aspects of the specific problems.