Legal Thoughts On The Taxpayer Challenge For Cause Right

The taxpayer challenge for cause right refers to the right of taxpayers to present theirviews and request the tax authority staff to stop the post exercise and be take place by othertax authority staff in accordance with the provisions of the Constitution and laws whentaxpayers find the tax authority staff have relationships with tax affairs or interest tax illegalcase during the process of tax levying, which may affect the impartial law enforcement. Thetaxpayer challenge for cause right is one of the basic rights of taxpayers, which has greatsignificance on protecting the taxpayers’ properties’ interests, ensuring tax justice,maintaining the credibility of the government. However, the research in China on the taxpayerchallenge for cause rightIs almost blank, which can’t meet the needs of the society. Therefore, being based on thetheory of the taxpayer challenge for cause right, I will card and analyze on the right, definingits concept and attribute, and discuss the legislations in China along with foreign experience,then give some suggestions on the improvement of the right.This paper is divided into five chapters, the main contents are summarized as follows:The first chapter is introduction. This part introduces the reason and significances ofchoosing this subject. At the same time, I briefly summarizes the research situation about therights of taxpayers and taxpayer challenge for cause right in domestic and undomestic.The second chapter is jurisprudent analysis on the legal challenge to the taxpayer requestsright. After clarifying the concept and connotation of the taxpayer requests right, I will discussthe attributes of the right on the basis of the jurisprudence.The taxpayer challenge for cause right is a right of claim, a legal right and a legal requestingright to maintaining the complement of taxpayer’s properties.The third chapter is legislative conditon of that right in current China. I will discuss thisquestion based on the twelfth of Tax Administration Law, analyzing the existiong legislativecondition, the defects of that and the reasons.The fourth chapter is the foreign research on the taxpayer requests. I will summarize theoutstanding experiences of legislations abroad from the principle of legalism of tax revenue,the causes to request avoidance and relief mechanism.The fifth chapter is suggestions on the improvement of the right. The part contains themain point of the paper, which put forward proposals to make the right perfect on the realitycombined with foreign experiences. I will discuss in three aspects: the tax legalism, thebroadening the reasons of challenge for cause and perfecting the relief mechanism.