Establish Of Legal System On The Supervision Of Tax Using By Taxpayers

Market economy is so highly developed in the modern society that everyone is a participant in the society. The high degree of participation of economy demands politics can be matched on. The higher of the political participation is, the more democratic rights that people could share, and the more protections of self estate and freedom people would have. The taxpayers of the new age are not only satisfied with the protections of their properties, but also care about the tax they pay to the nation. If we do not give the taxpayers the right of supervision of tax using, and just focus on their responsibility of paying tax, while, it will cause the distrust to the nation and the pessimistic attitude towards paying tax. Therefore, it will cause that the tax is hard to collect and the government will ask more paying. Thus, it will be a vicious circle between taxpayers and the government. So the right of the supervision of tax using is a recipe of performance in the social affairs.The operation of the supervision of the tax using law in the developed countries is very popular now, and it has been a good system. No matter in what ways, direct or indirect, to supervise, they all have the legislative and judicial guarantee. However, it is not equal between right and responsibility of taxpayers. It is not good for showing the superiority of our nation and not good for establishing a harmonious society. Therefore, there are many ideas about the construction of the legal system of supervision of tax using. Firstly, I will use the analyzing way to illustrate the concept, characteristics and necessity of the rights. Secondly, I will use the researching way to analyze the basic contents and the strong points of the rights in the nations of America, France and Japan. Then, I will analyze the situation and problems of the rights in our nation, and propose some suggestions about it.The innovations of my paper introduces the assessment index to innovate some old ideas, so that we could assure to be responsible for taxpayers. Secondly, I have proposed some technical suggestions such as hearing system to make some practical effects. Thirdly, it is about the advocacy of the development of the taxpayers association. Fourthly, it is about the litigation of taxpayers which can provide the remedy ways to the rights of the supervision.