Research On The Property Tax Taxpayer Rights Protection

Since the cities of Shanghai and Chongqing have carried out the pilot reform of theproperty tax levy in2011, the property tax has been a hot topic in the society. The personalcommercial housing is the scope of levy object in property tax pilot reform. There is nodoubt that housing expenditure of residents are mainly accounted for the vast majority ofproportion in our country, the commercial housing property tax is imposed for individualsis closely related to every citizen, how to protect the rights of taxpayers, how to protecttaxpayers’ rights from infringement should also be hot issues of concern of every citizen inproperty tax reform.This is the first time for personal commercial housing property tax is imposed, beforethe pilot reform, these part of the housing has always been a property tax is exemptedfrom object, few of people had researched taxpayers’ rights in this section. Therefore, thisarticle will mainly focus on personal non commercial housing property tax is imposed onthe taxpayer rights protection research.The study of taxpayers’ right protection has always been a hot topic in the abroad. Fora long time, the research of the rights protection for the taxpayers in our country alwaysfocus on the obligations and the burden of the taxpayers, ignored the explosive the rightsof the taxpayers, as the result of this habits, our Tax authorities and the society haveformed a deep-rooted "taxpayer only obligations to pay taxes" concept in tax paymentpractice, even through, has formed a severely restricted in the process of the taxadministration by law accordance.The Degree of taxpayers rights protection in the tax law legislation and tax collectionis the key factors to establish the concept of property tax taxpayer rights protection and tomake all walks of life recognize the property tax.To sum up, this paper had studied the problems of the real estate tax taxpayer rightsprotection in China is based on summarized the world mature advanced property taxtaxpayer rights protection mechanism and the specific provision of property tax pilotreform in Shanghai and Chongqing...