The Study On The Design Of Mechanism In Tax Payers’ Rights And Interests

Relying on political power, the state receive money from taxpayers, because tax have mandatory and unpaid feature, so a lot of people think that paying taxes is a purely obligations, unilaterally resulting in fulfilling their obligations to taxpayers pursuit, but ignore the protection of the interests of taxpayers. With the development of market economy and democratic and legal construction, the experts and scholars began to study the relationship of tax laws and related issues from the view of the rights and obligations. The taxpayer protection increasingly become the common concerns of the countries in the world, the developed countries began to protect taxpayers interests from all levels of full range.With the gradual improvement of China’s legal construction, the taxpayer protection gradually is concerned by the government in China. Although China has started to increase the taxpayer protection, and it gradually formed a certain scale in the taxpayers protection system, but there are some loopholes, the reform in this area is fragmented, has not formed a unified model framework, therefore we need to establish a tax payers’ rights protection mechanisms to make up for this deficiency. But construction of the taxpayers protection mechanisms need a variety of factors. How to make this mechanism run reasonablely and effectively, the taxpayers protection system has become a challenge in front of us. Therefore, rearching on mechanism about protecting the taxpayers protection has the important theoretical and practical value.Based on the above background, it is defined to the concept of the taxpayers protection and research the related theory in-depth. By means of the survey analysis and empirical analysis, finding that the taxpayers protection system about legal system loopholes, the lack of effective treatment mechanism that taxpayer complaints, as well as the unsound supervision of the tax system and other issues. Learn from the experience of the foreign well-developed legal system, system of tax agents and strict monitoring mechanism, a number of recommendations are put forward. The legal aspects, it is time to improve the taxpayers protection about tax legislation and tax law enforcements as soon as possible; the awareness aspects, the taxpayers protection awareness should be improved through establishing taxpayer autonomous organizations and improving the tax agency system; the complaints aspects, a fast mechanism for handling complaints of taxpayers and improving tax administrative reconsideration should be established; the supervise aspects, the tax authority’s disciplinary and assessment mechanism should be establish. Making up for the lack of the taxpayers protection system at this stage, so as to protect the legitimate interests of the taxpayers and create a good environment for the harmonious taxes.