Research On The Construction Of China’s Taxpayer Litigation System

Taxpayer litigation is the litigation system that the taxpayer with taxpayer’s identity toprocess government to the court by reason of the government’s illegal using of tax andviolation of public interests, requesting the court to make a judgment. It is a new type ofadministrative public interest litigation. The taxpayer litigation system in which of the UnitedStates is more perfect and being widely used, Japan, Britain, France and other countries havesimilar systems. Foreign law academic circles have made more researches on the system oftaxpayer’s litigation.Our country lacks taxpayer litigation concept, under the background thatadministrative litigation is not typed, our law academic circles made less researches on thesystem of taxpayer’s litigation. Due to lacking of effective power restriction mechanism, withthe rapid development of Chinese economy, the finance revenue of our country growing witheach passing day, there were a lot of cases as abusing of government fiscal revenue, all imageprojects, public money eating and drinking, extravagance and waste in our country, resultingin serious losses of financial capital. These cases caused great influence on the developmentof the Chinese Scientific Outlook and the practice of the construction of economicalgovernment, restricting the development process about the government under the rule of law.Constructing a government under the rule of law, we need to renew our concept, with an openmind, absorbing public participation, establishing the system of taxpayer’s litigation. Taxpayerlitigation system having a great significance: by giving taxpayer lawsuit rights to against thegovernment from illegal using of tax infringement of the public welfare, taxpayers by actionsupervision of administrative organs according to law by tax, can change our country’staxpayer negative tax status, enhance taxpayer’s tax paying consciousness; can mobilize thepeople power, under the background of the traditional power restriction mechanism of weak,realization of private rights restrict public right. Open to the taxpayer on the government’sillegal use of tax practices of judicial supervision system of taxpayer’s litigation, in order toprevent the loss of public funds, safeguarding the public interests of society.This paper is divided into four parts to carry on the elaboration:The first part, an overview of the taxpayer litigation system. In the first,we should makea necessary explanation about2006"The first case of taxpayer litigation in China"--JiangShilin, who come from Changning, Hunan province, sued the City Finance Bureau with the identity of general taxpayer, then introduce the taxpayer litigation concept, characteristics andnature of the taxpayer litigation, and the comparison of related concepts between the taxpayerlitigation with the tax administrative litigation, the taxpayer litigation with administrativepublic welfare lawsuit, as well as the development course of the taxpayer litigation. Accountof the taxpayer litigation system on the basic theory, for further discussion.The second part, legitimacy analysis about the establishment of taxpayer’s litigation. Thispart mainly discusses the legitimacy of the establishment of taxpayer’s litigation from twoaspects of theoretical basis and realistic basis.The theoretical of establishing taxpayerlitigation system including the legal relations of taxation theory, tax price theory, public trusttheory and the litigant expansion theory. The reality basis of establishing taxpayer litigationsystem including protecting the rights of taxpayers, improve the tax consciousness; privateright restriction of public, supervise the administrative organs; expand the scope of democracy,public participation and so on. Analysis of taxpayer’s litigation and Western context thegrowth of special system background, explore the taxpayer litigation system to generate theoriginal state.The third part, about the practical investigate that our country builds the system oftaxpayer’s litigation under the context of our reality. This part mainly elaborates the necessityfor our country constructs the system of taxpayer’s litigation, analyzes the existence ofbarriers to its establishing, demonstrate the feasibility of constructing it, make prospectanalysis for the establishment of taxpayer’s litigation in China.The fourth part, discusses concrete construction of our country taxpayer litigation system.This part discusses the theme from macroscopic and microcosmic, on the macro-economiclevel, including the administrative law paradigm transformation and related legal system;micro-level elaborated mainly includes the taxpayer litigation right of lawsuit, the scope ofaccepting cases in taxpayer litigation, taxpayer litigation subject, taxpayer lawsuit presageprocedure and the allocation of the burden of proof.This paper focuses on the third and four part. Any system must be adapting to itsenvironment which for its growth, only through detailed demonstration of the necessity andthe feasibility for establishing the taxpayer litigation system in our country, then to furtherelaborate the system of the concrete system frame. Third and four parts are the difficulty places, to prove the feasibility of a introduced system, we must make a more in-depthunderstanding about the system and the system environment, system construction is the needfor more comprehensive knowledge and strong ability of system design.