A Study Of The Taxpayer’s Rights To Entrust Tax Agent

As the continuous development of the reform of tax system in our country, the tax agency legislation is playing an increasingly important role. However, the tax agency legislation in our country has several characteristics such as starting late, development slowness and many problems existing in practice. In November2009, the state administration of taxation issued "The Announcement concerning Taxpayers’ Rights and Obligations", which refereed to once again that taxpayer enjoy "entrustment of a tax agent rights". Since the state administration of taxation or other tax authorities didn’t make a more detailed rules or normative documents, the specific implementation of taxpayer’s entrustment of a tax agent rights has certain difficulties or obstacles. This paper theoretically elaborates the taxpayer’s entrustment of tax agent rights, analyze the current situation and existing problems of the related system in our country. Through the use for reference to abroad guarantee system and experience of the taxpayer’s appointment of a tax agent rights, it will eventually promote the perfection of legislation system relating to Chinese taxpayer’s entrustment of tax agent rights.The content of this article is mainly divided into the introduction and the main body. In the introduction, we mainly introduces the background, theoretical and practical significance, relevant literature review, writing ideals, main methods, focuses and difficulties, and shortcomings in the study. The main body of the paper includes Chapter Two to Chapter Five. In the chapter two, we firstly dicuss the theoretical basis of tax agency rights based on the constitutional theory, economic law theory and tax law theory, and simultaneously we do a brief elaboration with regard to the concept and meaning of tax agent rights and entrustment of tax agent rights, respectively. Further, we clarify the nature of the entrustment of tax agent rights which is an agency rights, an economic and a legal rights and discuss the value connotation of entrustment of tax agent rights. In the chapter three, the author comb the detailed legislation progress of tax agency system and rights, find out the current shortcomings of the legislation of taxpayer’s entrustment of tax agent rights in our country, the defects and deficiencies hindered the implementation of taxpayer’s rights, which need to be perfected by the legislation design of realated system. Finally, the author theoretically analyzed the reasons for the defects of related system. In the chapter four, we compare the development of taxation agency system in the introduced developed countries including Japan, South Korea, the United States, Britain and other countries, briefly reviewed their related systems, summarized some system designs which can be used for reference to and perfected related laws in our countries, prepare for the perfection of our legislation system. In the chapter five, in view of the existing defects of legislation in the protection of taxpayer’s entrustment of tax agent rights, we combined our national situations and abroad favorable experiences related to legislation system, we put forward some legislative suggestions to perfect the taxpayer’s entrustment of tax agent rights in our countries:clear the principal status of taxpayer, perfect the tax revenue legal doctrine, build the law system of rights protection, establish effective supervision mechanism, improve the relief system of taxpayer rights. The constant improvement of our national tax legislation system will promote the taxpayer rights to be respected and implemented.