Discussion On Taxpayer’s Right Of Refusing Illegal Inspection

State Administration of Taxation announced the rights and obligations of taxpayers onDecember1,2009, enumerated taxpayers14rights and10obligations. Fourteen taxpayerrights basically constitute the framework of taxpayer rights. With the rapid development ofChina’s democracy and legal system and the market economy, taxpayer rights protection hasaroused great concern of the tax authorities. However, macro level of protection of the rightsof taxpayers ought and necessity is mainstream. Studying in the specific rights of thetaxpayers was very simple. During tax inspection practice, the tax authorities and staffs tendto taxpayers on the point of view of the "illegal", the lack of proper respect for the rights oftaxpayers, likely to cause undue against the interests of taxpayers. This article commencefrom the high level of protection of the constitutional rights of taxpayers, the progress ofChina’s tax inspection taxpayer refuses to of illegal inspection rights legislation, inadequateand causes of in-depth analysis. The use of method of comparative analysis, horizontalcomparison Chinese and foreign taxpayers refused to of the right to illegal check legislationto protect the status quo, and thus learn from the abroad taxpayers the relevant experience ofthe legislation to protect the on the Rights of, put forward a sound the our country the refusalon the part of a taxpayer to the idea of the illegal the right of inspection legislation to protect.Gradually established a taxpayer protection of the rights of the legal system, the rights oftaxpayers in a clear tax inspection, and the formation of an effective operational securitymechanism, and effectively protect the realization of the rights of taxpayers.This article main discussed the taxpayer refused illegal inspection rights which one of thefundamental rights of the taxpayers. It is composed of three parts. The first part to analysistaxpayer refuses illegal inspection connotation, above all to find the theoretical basis of thetaxpayer refuses illegal inspection rights from the constitutional theory, administrative law,tax law; then explore the concept of taxpayer refuses illegal inspection rights from thetaxpayer rights concept; the last to understand the nature of the taxpayer refuses illegalinspection rights. The second part to future discussed from the legislation of the taxpayerrefuses illegal inspection rights, this section divided into domestic and foreign. First to studythe development of foreign taxpayer refuses to illegal inspection rights, and learn the success experience, then led to the deficiencies in our country right protection from the analysis of thedomestic status. Finally analysis the protection deficiencies reason of the taxpayer refuses toillegal inspection rights in our country. The third part back to the domestic status, render theperfect law protection advice of taxpayer refuses to illegal inspection rights at the basic oflearn the foreign success experience.