On The Rights To Tax Relief Of The Taxpayer

Since taxpayers has increasingly pay attention to their own interests, more and morescholars push for effective protection of the taxpayers’ rights,which undoubtedly has theeducation and practical significance.In2009,the State Administration of Taxation issued the "Notice of taxpayers’ rights andobligations", which has promoted the legal rights of taxpayers more refined. As one of themost important legal rights of taxpayers, taxpayers’ tax relief right has received increasingemphasis from academic community not only in the physical but also in the program.Therefore, protection of the rights has become more and more important. However, view fromthe legislative status quo in taxpayers’ tax relief right in China, if we want to make a study ofthe right’s depth and breadth, there is few special discussion no matter in terms of legislationand supervision, or in content and process perspective. This shows that the protection of taxrelief right for taxpayer in our country is still relatively weak. It not only need to be takenseriously in practice, but also need to be improved in theory. Thus, the author has studied thetaxpayers’ tax relief right from the protection of tax relief right perspective. This paper startsfrom the basic theory of the taxpayers’ rights, analyzes its value connotation and denotation.Then, based on China’s basic national conditions, learns good legislative experience abroad toput forward the proposal for the legislative status quo in taxpayers’ tax relief right andimprove the system in China.This paper consists of the following four parts: the first part is basic theory. Exploringlegal basis of tax relief right from economics, law and tax law perspective. We conduct legalanalysis of tax relief in order to clear its concept, the basic meaning and value of content. Atthe same time, in order to highlight the importance and status of the tax relief right in thewhole system of taxpayers’ rights as well as in our tax system, the paper does a sort of taxrelief right between the tax distribution rights and the tax incentives rights. In the end,property of tax relief right are discussed. The second part analyzes the cause of the problem.Firstly, introduce the institutional basis of tax relief right. As the right need to be promoted,tax relief right has a lack of innate not only in the institutional status quo but also the lawenforcement protection. The reasons for these shortcomings appear in the taxpayer awareness,institutional design and judicial remedies. In the third part, the paper explores the advancedexperience, using the comparative analysis and normative analysis method. With thedeficiencies of tax relief right in China, the paper take some examples of foreign-relatedsystems, summarise and learn from foreign advanced experience. The last part, in order to improve tax relief right of taxpayers in our country, the paper puts forward suggestions fromclearing tax legislation, awareness, implementation and relief respectively.