Taxpayers’ Rights Protection In Tax Collection And Management Procedures

Nowadays as the rapid economic developments, the rule of law social environment improvements and the consciousness of citizenship enhancements, taxpayers’rights protection has become a highly concerned issue among government departments and the public. Taxpayers’rights protection means to prevent various violations against taxpayers, to construct a legal basis for protecting their rights and to seek normative values and functions. This article explores the taxpayers’rights protection in taxation. The rights and obligations configuration between the two sides, tax authorities and taxpayers, are specifically considered. There are some articles in Law of the People’s Republic of China Concerning the Tax Collection and Tax Administration, the Announcement on rights and Obligations of Taxpayers and other legal documents which provide some legal protection. However, under the situation of further establishment for self tax return mode, the specific rights are to be curtained. How to transform taxpayers’rights into tax authorities’ obligations and to enhance the protection are still insufficiently studied. We should build and improve all aspects of the legal framework for tax collection and management to achieve the substantial tax justice and rationalization of tax administration. This paper divide the tax collection procedures into four parts, including tax return, tax payment, tax inspection, tax administrative remedy. Thus we can explore the protection taxpayers’ rights further. This paper argues that, by protecting taxpayer’s right to know, right of privacy, right for confidentiality, right to have options, right for making amendments, right to property, presumption of honest, right to due process, right of administrative reconsideration, option for tax collection process preposition and right of apply for callback we could enhance the protection. By combining theory and practice, this paper used a comprehensive analysis method to look forward to provide some useful exploration for establish a harmonious relationship between tax authorities and taxpayers in practical work.