On The Procedural Rights Of Tax Payers In Administrative Tax Reviews Of Our Country

With China’s reform and opening to the historical process,our country taxpayerrights protection knowledge and practice has entered a new historical period.In recentyears,the study of the taxpayer rights more deeply,it’s not only related to thesubstantive rights,more on the researches on procedural rights.Taxpayer program rightreflected in all aspects of the tax activities,this paper to program right in taxadministrative review how to realize the process as the breakthrough point,accordingto the current tax administrative review of procedural rights problems of taxpayers,theanalysis and reference foreign typical countries tax administrative review of thesystems and based on experience,analyzes our country to protect taxpayers proceduralrights practical significance,taxpayers on procedural right in our country forward intax administrative review of some Suggestions to perfect the system.