Research On Procedural Rights Of Taxpayer In China

Taxpayer’s procedure rights refers to a set of skills and qualifications the taxpayer has to maintain the substantive right in the process of taxation, include confrontation and cooperation with tax collection authority, competition and coordination with other taxpayers. According to the proceeding of tax collection procedures, Taxpayer’s procedure rights can be classified into taxpayer’s procedural rights before being imposed, being imposed and after being imposed. The taxpayer’s procedural rights before being imposed, are mainly the taxpayers’ right to know. Taxpayer’s right to know may conflict with the government’s tax collection power and taxpayer’s right of privacy to a certain extent, thus we need harmonize them according to the principle of value balance and proportionality and so on.The taxpayer’s procedural rights being imposed includes privacy protection right and procedure countering right.The privacy protection right refers that the information of taxpayer should not be informed, disclosed, spreaded and used illegally.In this way,the taxpayer’s personal dignity and economic pursuit are respected and protected. This right’s conflict with the national tax collection right and other taxpayers’ know to right should be coordinated. The procedure countering right means that the taxpayer has the right to resist the illegal tax administration determination according the tax law.It includes the right to refuse the tax inspection,the tax administrative enforcement,the tax punishment and so on.The taxpayer’s procedural rights after being imposed is taxpayer’s right of relief. It mainly includes tax administrative reconsideration right and tax administrative litigation right. There is a big difference between them in the scope of the tax dispute,the specific procedure, adducing evidence system and so on, Different countries should establish their relationship based on its power structure,level of taxpayer rights protection and other factors.