Taxpayers Of Procedural Right Realize

This paper is based on the existing the tax collection administration law and thetotal bureau of national tax about taxpayer rights and obligations of the announcement oflaws as the foundation, based on the situation of our country has the Chinesecharacteristic tax system, and analyzing the taxpayer rights and procedural rights entity,focus on analyzing taxpayer program right realize. In2009the total bureau of nationaltax about taxpayer rights and obligations of the announcement of the promulgation of thetaxpayers of the rights and obligations of the clear further, but these rights are mostlyapplied in theoretical, lack of operational norms. Perhaps this and our country for a longtime by the substantive law of the practice on the collection administration law includerelevant law laws and regulations are not specified in the program right how to exercise.When rights are violated how to relief, can get relief, how to supervise security afterrelief, and so on, the lack of procedural rights realize, make the content of the taxpayerrights in a cavity. By now, China is still not tax program code, which makes taxadministrative act became law supervision and outsider, sometimes also could seriouslyviolated the rights of the taxpayer.Procedural rights for taxpayers and standardize the realization becomes even moreimportant, I strive to consider analyzes actuality, foreign, to our country taxpayerprogram right protection tax legislation perfect beneficial.