Font Size: a A A

The Right Of Application For Refund Of Tax Paid Of Taxpayer

Posted on:2014-10-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y ZhangFull Text:PDF
GTID:2256330401958685Subject:Law
Abstract/Summary:PDF Full Text Request
The Announcement On The Rights And Obligations Of Taxpayers released by the StateAdministration of Taxation on November30,2009, clearly defined the rights andobligation while a tax payer shall comply during the tax process, include a briefinterpretation about the right of application for refund of tax paid: the right of applicationfor refund of tax paid means when the tax payer pay exceed money,he shall have the rightto apply for the same amount money and the Interest on bank over the same period fromtaxation authority. However both in theoretical circles or in the practice of taxcollection,the discussion about the theoretical basis of this right, In view of this, this paperattempts to combine the tax law theory and practice of taxation, taxpayers apply for a refund,it is necessary to pay more taxes right some useful exploration, but also has a certaintheoretical and practical significance.In this thesis, the theory of constitutional and taxation, tax debt relationship that thetheory of unjust enrichment and civil law theory as the basis for academic research, due tosuper satisfied, satisfied error and the wrong tax shall be legally entitled to apply for theright to refund of tax paid to the taxpayer as a major issues, learn from foreign advancedlegislative experience, a complete set of taxpayers to apply for a refund legislative proposalsto pay more taxes right. The main contents include the following four parts:The first part, on the basis of clarify the Basic concepts, nature, and causes, to study forthe theory of this right, and as an entry point to the tax constitutional theory, tax debtrelations theory as well as civil law theory of unjust enrichment, to complete the in-depthanalysis with this right, and also laid the theoretical foundation of this study object.The second part, according to the analysis of legislation to protect the status quo andthe problems of this right in our country, examining and contrasting the should becontingent from the implement contingent, to point out the lack of legislation for theprotection of the rights that exist right now. Third part of this study, according to the extraterritorial analysis of Legislation abouttaxpayers apply for refund of overpayment of taxes right advanced legislative experience,and compare to the problem that our country being through, to classified the experience andLegislative Features of other countries.The fourth part, learn from foreign advanced legislative experience, and return toChina’s national conditions, to wake up the taxpayers’ awareness of their rights as thestarting point; clear the importance of the protection of the rights of taxpayers to the heightof the Constitution; while ensuring that our taxpayers to apply refund of overpaid taxes rightways and implementation; Finally, through the improvement of administrative, judicialremedies, and effectively protect the right of our taxpayers.
Keywords/Search Tags:Right of taxpayer, Application for refund of tax paid, Property, Unjust Enrichment
PDF Full Text Request
Related items