The Study Of Protection Of Taxpayer’s Right To Know In Our Country

Right to know is the western countries last century first proposed the concept, after more than half a century development, gained worldwide consensus Taxpayer right is the right to know of a small branch, it is the right to know in fiscal law and tax law in the embodiment it plays an important role and significance to the taxpayer. Our country to the taxpayer right protection research is from go up century ninety time begin,, the taxpayer right protection is not enough. Although in recent years the state through a series of efforts strengthen the protection of taxpayer’s right to know, but legal protection system is still not perfect. Therefore, the taxpayer right protection research has a wealth of financial and tax law theory and strengthen the protection of taxpayer rights theory value and the practice significance.This paper from the following four parts to the taxpayer’s right to know is a comprehensive and in-depth research.First, the taxpayer right protection on the basis of theoretical knowledge. In this part mainly discusses the taxpayer’s right to know the definition and nature, establish the taxpayer’s right to know the basis and the taxpayer’s right to know content.Second, the foreign taxpayer right protection legal comparison and experience. This part mainly introduces the foreign on the taxpayer right protection of advanced experience, and summed up abroad to taxpayer right protection has the legislative level, legal system is complete, the characteristics of diversified relief way, draw lessons from the advanced experience to improve China’s taxpayer right protection has great significance.Third, regarding our country current taxpayer right protection in which several aspects. This part mainly analyzes our country taxpayer right protection problems, China’s current legal system of legislative, judicial and administrative law enforcement on several dimensions of defects.Fourth, to perfect our country taxpayer right protection system. The portion of the actual situation in our country, puts forward the taxpayer right protection system construction conception. Emphasis on foreign experience as reference, perfect the legislation, tax and judicial relief link each system, so as to ensure the realization of taxpayer’s right to know.