Research On Taxpayer Rights Protection Based On Property Right

Our country has set up the socialist market economy system since the reform andopening-up, and economic growth has achieved spectacular great achievements. Butthe discordant phenomenon between economic growth and social development is stillserious, economic administration and adjustment function of the government arepowerful, but its social management and public service ability lag relatively. At thesame time, tax revenue has a rapid growth in recent years, then taxation as the mainsource of state finance revenue and the important part of social public service system,its function prominent increasingly. With the accelerated process of democratic legalsystem and the transformation of public service function in our country, transformingconcept of tax administrative management, optimizing taxation service, promoting taxcollection and administration pattern transform traditional management into modernmanagement and service, constructing harmonious taxation, they have become the hotproblem which the economic theory and taxation authorities pay attention to them atpresent. And the most important thing of harmonious taxation is aimed to confirm andprotect the taxpayer’s right. In this paper, the research has followed internationalconventions, and combined our countries actual condition based on the existingstudies and the theory foundation of property right and contract. Then the thesis hasdefined and interpreted basic rights of taxpayer and elaborated the concrete measuresof protecting taxpayer rights by referencing the advanced experience of the developedcountries.The dissertation divides into five chapters. Besides introduction of chapter1,thisthesis can be divided into four parts: The first part is chapter2,it is aimed to analyzethe theory foundation of property right on researching taxpayer rights protection; Thesecond part is chapter3,it is aimed to analyze the present situation and practicaldefects of taxpayer rights protection of taxpayer rights protection in recent years. Thisis the actual foundation of researching taxpayer rights protection; The third section ischapter4,it’s want to reference some successful experience based on researching thedeveloped countries’ confirmation and protection of taxpayer rights; The fourth part ischapter5,it is aimed to define and interpret the basic rights of taxpayer from theperspective of property rights based on theory foundation and actual basis. The basicrights of taxpayer includes taxation supervision right, accountability power, taxation consent right, voice right, taxation service right. And this paper puts forward thecorresponding protection measures such as promoting the awareness of taxpayer right,improving the legal protection, establishing taxpayer rights organization andsupervision mechanism. This section is the emphasis and difficulty of thisdissertation.