| Taxpayers’rights, means that the taxable or tax due taxpayer shall enjoy their legitimate demands and satisfy their legitimate rights and interests which are protected. On the logical basis of the logical connection between "taxpayer rights" and "civil rights", and also the definition on the connotation of "taxpayer rights"; on the basis of the social contract theory and theory of popular sovereignty in political science, the theory of public goods and tax rates in the economics and the theory of debt relations according to public law, the taxpayers’rights can be divided into broad rights and narrow rights in its extension, the former mainly includes tax decision right, right on tax legislation participation, right to be informed, right to supervise its derivatives and various procedural rights; the latter includes substantive rights on the tax itself, the procedural rights and remedies of the preceding claims on the three procedural rights on the tax itself.The way of building the tax legislation to balance the tax power, protecting the rights of taxpayers, is just the way through legislation to institutionalize the basic norms such as the state tax authority’s executive power and procedure, the taxpayer’s rights and the remedies path and other tax problems, it is the system basis and premise of the other ways on protecting the rights of taxpayers. The advanced extraterritorial constitutional states represented by Britain, the United States, France and Germany, through confirming some of the basic issues of tax by the Constitution and laws, balanced the legal enforcement of the tax revenue authority and achieved the protection of the rights of taxpayers on tax legislation. Advanced extraterritorial states generally define the content of the protection of taxpayers’ rights in the Constitution and law clearly, to design the institution on the realization of the achievement of taxpayers’rights, not only establish the principle of establishing tax legal doctrine and principle of tax fairness, through reasonable division of taxes powers controlling tax authorities in constitutional,and through establishing a complete tax law system, establishing a comprehensive system of taxpayers’rights, set norms and flexible and applicable tax services for the taxpayer relief system to protect taxpayers’rights. Adhere to democratic legislation, insist on tax into constitution, uphold the division of powers and dividing power from tax legislation, adhere to the taxpayer rights centered system design, are fundamental experiences of advanced constitutional states to balance extraterritorial tax enforcement through legislative checks on protecting taxpayers’rights.China’s tax legislative status on protecting the rights of the taxpayer shows that, the provisions in the law on basic items of protecting taxpayers’rights are on a low level, the lack of standards on the Constitution and laws in some certain matters of taxpayers’ rights, the content of protection on taxpayers are too principled. The lack of comprehensive legal doctrine and provisions of the tax fairness doctrine, the lack of division of "three powers on tax "and the lack of a clear division of tax legislation in the Constitution;The Lack of a complete tax system, lack of a complete system of taxpayers’rights, lack of maneuverable tax service standards, lack of a taxpayers’controversy and relief system on taxing which adapts to the current tax practices in the law.Therefore, China should absorb foreign advanced experience, combined with the current tax law environment, adhere to the democratic legislation, established tax legal doctrine and tax fairness doctrine in the constitution, the rational allocation " tax powers", the division of tax legislative powers; To speed up the establishment of tax basic law, and then to "tax basic law" and "the tax administration law" as the main line, standardized the system of rights of taxpayers, tax services, tax relief controversial content, then fully realized the legislation to protect the rights of taxpayers. |
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