Research Of The Protection Of Taxpayer Rights

Protection of taxpayer rights is of demand to respect and protect human rights, whichalso is necessary to tax legislation and construction of a socialist country under the rule of law.Meantime, it is of great significance to construct a scientific tax law system in order toimprove the socialist legal system. However, influenced by history, culture and law tradition,civil obligation self-esteem consciousness is deep-seated. The most common phenomena isthat tax activities always remind citizens obligation of paying tax, rather than both rights andobligations of taxpayer. The result is the force of the mandatory would inevitably lead to theviolent resistance of the obligator, massive taxes evading and severe tax loophole, all ofwhich will directly affect the orderly tax activities and thereby impede national economicdevelopment and construction of the rule of law. The other phenomena, at the same time, arelack of service consciousness in law enforcement, against the spirit of serving governmentidea and less protection of taxpayer rights. Therefore, in order to ensure taxpayer rights, toregulate tax law environment and to promote the tax law construction, it is both taxpayer andtax authority that need to change the inherent "power-obligations" thought to"right-obligations" thought. In addition, our country still rule and publicize much more on taxobligations rather than tax rights. Taxpayer rights cannot get enough due attention and lawprotection. So, in the progress of democracy and law construction, it is quite demanding tostudy relative issues on taxpayer rights.In this thesis, the author firstly explains the theoretical basis of taxpayer rights; secondly,interprets the concept of taxpayer rights; then, theoretically clarifies taxpayer’s subject statusand necessity for taxpayer rights; through full analysis on issues of taxpayer rights protectionand reasons it roots, the author finally presents the lawful solution to protect taxpayerrights..The thesis focuses partly on the taxpayer rights protection issues through the view ofconsciousness development, and mainly both on the taxpayer’s self-esteem consciousness ofrights and on tax authorities’ service awareness. Awareness training is immanent demand ofbehavior norms, on which the lawful solution of taxpayer rights protection is based.The thesis introduces research purpose, reviews, topic significance and methodology inInduction. The thesis composes of four parts. In the first part, the author elaborates thefundamental theoretic issues about taxpayer rights protection, which from the explanation ofrights to interpretation of taxpayer rights, concept of rights protection. Taxpayer legal statusstudy makes it clear that taxpayer is subject of right in the taxation process. Taxpayer rightnature analysis lays solid foundation on the taxpayer rights protection issues. In the secondpart, the author expounds necessity of taxpayer right protection and point out that study ontaxpayer rights protection is of great theoretical significance and realistic prospects. An advice is put forward which is to establish the Chinese characteristic tax law system. The third partcovers the cause analysis of taxpayer rights protection issues. The author pinpoints manyproblems about taxpayer rights from consciousness, legislation, and enforcement to judicialrelief and other aspects. Also point out the reason why taxpayer rights is despised, which isrooted from traditional factors, tax legal relation theory, idea of taxpayer rights, lawenforcement agencies service concept, and the judicial relief. In the fourth part, the authorpresents a full and lawful implementation to protect taxpayer rights which composed of fiveaspects: self-esteem consciousness, right-safeguarding ability, legislation, law enforcementregulation and judicial remedy.