Study On The Legal Problems Of The Taxpayers’ Supervision Right Of The Use Of The Taxation

In January19,2011, the State Administration of Taxation Office issued the "<taxpayer rights and obligations announcement> interpretation", clearly stipulates the legal basis, tax supervision of specific content, implementation procedures, but to protect the rights of taxpayers shall remain in the tax collection stage, focus on the associated with the expropriation procedures of taxpayers’rights, the provisions of the substantive right of tax in the process of using is blank, especially the right of supervision on taxpayers specified is "tax supervision", which means that the "right of supervision of tax" link excluded from the basic rights of taxpayers.From the connotation of right view, using tax supervision is the supervision right of citizens, is an important part of guaranteed by the Constitution and laws include the management of state affairs, public affairs and political participation, the basic rights of citizens, citizens of the state financial supervision is one of the important ways. Taxpayers using tax supervision, is through the realization of taxpayer right of supervision to control government power of using tax, and standardize the national financial expenditure behavior, configuration and flow state financial resources constraints. Using tax supervision of taxpayers, taxpayers in tax expenditure is in use and after use, expenditure, the tax efficiency, the quality and quantity of public goods and services provided by the informed, and in that country and staff member illegal use tax advice, criticism, and infringed corrective action request the legitimate rights and interests, the right to obtain relief.From the theoretical origin, all the power of the government are all from taxes, and subject to the tax, the government the use of social forces, the use of taxpayers to pay tax only to the peace, security and public welfare of the people. Tax is the essence of people create their own wealth, the property requirements "from the people" taxes, according to the will of the people for the people "". Tax is the purchase of government services and public products to the price, the taxpayer to pay tax to the government to buy their needed public products and service, taxpayers have to pay taxes duty, enjoy for public products or services to the power of the government, which must include the supervision of the government by providing products and services with taxpayers requirements. With the exercise of tax supervision rights of taxpayers, to prevent the public power expansion and abuse of state organs and functionaries acts of corruption, curb expenditure budgeting by embezzlement, ensure the effective supply of public products, has an irreplaceable role to reduce the tax burden shift or rack one’s brains for ingenious devices for the possibility of new tax behavior. From the legislative point of view, can not ignore the taxpayer rights protection in the constitution, the constitution only stipulates that "citizens have the duty to pay taxes" this provision would be inappropriate, because it will make people misunderstand the tax is a civic duty. The taxpayer interests and national interests restriction and conflict, administrative rules and regulations shall not be provided on matters of taxation elements administrative rules shall not increase or decrease the obligation. This "tax law must be retained" principle in the constitution, distribution relationship between the state and civil property interests clear, clarify the state taxation power and taxation, tax power exercise with subject and content, will help straighten out the tax and fee, taxation and fuzzy boundaries between tax authority chaos phenomena and the taxpayer right safeguard vulnerable. In our existing legal system, and the law of tax related are included in the budget law, while in the field of tax law has been ignored and avoided, artificial separation of the taxation and the tax as a whole. Detailed provisions concerning the taxpayer rights and obligations, including tax and tax, the ideal is to be provided in the "tax law".Considering from the judicial system, taxpayers with tax supervision according to not only the system guarantee system is not enough, in addition to the universal entity endowed by law, the taxpayer right of supervision must be actionable. The taxpayer to pay tax only for taxpayer service, the government must for financial expenses in accordance with the law, have enough law and in fact interested and taxpayer money, qualification in administrative lawsuit must admit taxpayers. The taxpayer litigation, the abstract administrative action should not be excluded from the scope of judicial review, but the positive significance in the affirmation of taxpayer litigation, to consider rationally to individual rights through judicial means to restrict administrative power limit. Our country taxpayer litigation should be restricted in the administrative behavior finance legal review, and is limited in the scope of local public expenditure, at the same time the pretage procedure is an effective regulator balance the rights of taxpayers and the state public power effectively.