On Perfecting The Presumption Of An Honest Taxpayer Rights Legislation

The right to be presumed honest taxpayers pay taxes as one of the mostimportant rights of taxpayers, which confer rights on taxpayers entities in a broadsense but also for taxpayers to enjoy this right set up relief procedures. In the interestsof the taxpayer protection and to create a favorable taxation for the state, plays animportant role. With the pace of progress in the rule of law, honest taxpayers paytaxes should be included in the right to the presumption of tax law system. Confinedenvironment of our country tax law limitations, imperfections taxpayer rights system,lack of awareness of the rights of the taxpayer, the taxpayer the right to developmentof historical factors and other reasons, the practice of tax legislation which, this righthas not been clear. Honest taxpayers the right to be presumed presumption of taxpayers honest taxpayers, showed respect for the interests of taxpayers andmaintenance. As China’s economic development, we will have more taxing servicesto be provided to the taxpayer, the taxpayer gives this right is important formaintaining the interests of taxpayers. In the legal environment of the theoreticalanalysis into the nature of our legislative system right article attempts to honesttaxpayers the right to the presumption of tax, and this right. This paper brieflydescribes the two existing theories, one tax debt relationship that the other is therelationship between the tax authority said. These two kinds of theories fromdifferent angles, the relationship between the tax law theoretically analyzed. Theauthor discusses the presumed rights of taxpayers pay taxes honestly, these twotheories are briefly analyzed argument.This paper is divided into four chapters and a conclusion. The first part of thetaxpayer ’s right to honest taxpayers to analyze the legal presumption on thedescription of the taxpayer the right to be presumed connotation of honest taxpayers,and the comparison between the right and the presumption of tax, in order to showthat the presumption of honesty and tax value of content rights, the rights and the rights of the factors to be considered included in the legislation.The second part of the tax status of foreign legislative presumption honesttaxpayer rights and the Enlightenment, this part is mainly introduced from abroadhonest taxpayers the right to the presumption of tax legislative experience.The third part of the tax legislation honest taxpayer status and the right to bepresumed factors. In "Tax Administration Law" and relevant regulations " concerningthe rights and obligations of taxpayers announcement," which is the status oflegislation of this right by-line instructions, and introduced legislation deletion ofthis right reasons.The fourth part of my honest taxpayers the right to the presumption of tax legislationtheoretically sound analysis. And proposed to amend the relevant statute.Conclusion The author simply expresses the theoretical significance forinstitutional development, as well as the right to the presumption of taxpayers honesttaxpayers into the international environment and the practice of China’s legislativesystem of tax legislation as it should consider.