Our Country Taxpayer Rights Protection And Research

Taxpayer rights protection and research, from the party since the third plenary session began, whether in the entity law system or in the procedure law system are in continuous improvement in, and have made great progress. Along with the tax revenue legal system reform and continuous improvement, the protection of the right of taxpayer also gradually aroused academia and practical departments and taxpayers pay much attention to.Especially our country joins<<world trade organization>>, the tax policy more with the world most developed country’s tax system close to, and, in a constantly absorbing the world advanced tax legal system. To our country taxpayer rights protection present situation to carry on the analysis, to the tax legal system construction of the reflection and review, in theory and practice is of great significance. In this paper, including the introduction by a total of five parts:The first part, the introduction, mainly expounds the research purpose and meaning, current research situation at home and abroad, and the research objects and research methods for the interpretation.The second part, the taxpayer rights related theory. For Taxpayer rights concept, classification, characteristics were introduced.The third part, our country taxpayer rights development course and the protection present situation. First of all, to our country taxpayer rights of the emergence, development process, the author discusses the. Secondly, the taxpayer rights protection present situation from the legislation, law enforcement is analyzed.The fourth part, our country taxpayer rights protection insufficient reason. From China’s traditional culture, national under the planning economic system lack of awareness of right, the current tax the defects of laws and regulations, The marxist national theory to understand the distortion,"obligation standard" tax concept of negative influence, the traditional taxation theory to the influence of the tax practice six aspects are summarized.The fifth part, Taxpayer rights protection system should be further improved the focus of this paper, the content of the three sections A, taxpayer rights protection system meaning:to set up the citizens’ consciousness of rights, to reduce the tax cost, improve administrative efficiency and to build a harmonious society. Second, China and the west capitalist country taxpayer rights protection of the comparison. Third, establish a perfect taxpayer rights protection system. From the taxpayer rights legislation protection, taxpayer rights of administrative protection, taxpayer rights of judicial protection, taxpayer rights protection of social four aspects proposed to consummate taxpayer rights protection Suggestions.