On The Rights To Statement And Defense Of Taxpayer

Since the1980s, with the reform wave of tax collection and management in global world,national legislatures are increasingly concerning about the rights of taxpayers. Countriessuccessively formulated law or charter about taxpayer’s rights to strengthen the protection oftheir right. At the same time, national legislation takes more and more attention to constraintsthe taxation right of the authorities, which was less constrained by traditional law. However,in China, limited by the traditional concept, people thought taxpayers were the people whojust have the obligation to pay, but ignoring the rights of them. But rights and obligations areequivalent, perform its obligations is to better enjoy rights, enjoy the rights is to better fulfillobligations.Although our Constitution provides the basic content of the statement andargument right, and also stipulated in the tax law that the tax payers have the right ofstatement and argument while have tax penalties. But the legislation of that right has manydeficiencies, because of the lack of Taxation Legalism, the imperfect of tax procedures, thelack of right remedy system and so on. For status, how to use developed western countries’advanced legislative experience to improve our taxpayer rights legislation system become animportant issue in our finance and taxation’s process of rule of law.This paper tries to put some advice to build the protection system to protect taxpayers’statement and argument right, under the guidance of constitutional theory and Tax Law, andbased on human rights of freedom of speech and the experience of developed westerncountries. It has4main parts in this paper:Part I: the writer first elaborate the constitutional theory of taxpayer’s statement andargument right, the theory of the debt of public law and the theory of public finance, after thatdraw the basic meaning of that right. Then the writer expounds the value connotation offreedom, justice and efficiency.Part II: departure from the current situation of our legislation, the writer first elaborate thesituation of lack of Taxation Legalism, fairness and justice and right remedy system and thetheir negative impact, then analyze the possible cause that give rise to this phenomenon.Part III: by analyzing the relevant experience of the developed Western countries, the writertry to figure out how to eliminate the negative impact that lack of legislation of the right oftaxpayers’ statement and argument brings, and build our taxpayers’ rights protectionlegislation.Part IV: according to the legislative defects described before and the relevant experienceabroad, the writer put forward some corresponding policies.