Protection Of The Rights Of Taxpayers In Administrative Law

"Zhili event" happened in recent years in the field of tax together with massincidents.Personnel violence by tax levy, government tax actively, and surely zhilivillagers in the process of events seemingly radical expression and safeguard therights of way, real and understandable, because from the beginning of individualtaxpayers (factory owners Xu Chuanfei) payable calculated controversy evolved later,the villagers’ collective violence to the parties Xu Chuanfei for dispute resolutionadopted various systems within the scope of the relief means, whether it require taxpersonnel apply for tax authorities to reconsider again for approval, and petitionershave failed to really solve the problem, at this point, the government and the suddenincrease "head tax", the villagers fury ignited instantly, and resulted in the group canavoid conflict. Towards a tax in our country under the background of the rule of law,"Zhili event" as a typical tax authority of the public power of taxpayer rightsinfringement cases, worth thinking about.The essay surrounding "Zhili event",from the perspective of the AdministrativeLaw,this article has combined with the basic idea of tax law to study the currentprotection of "rights of taxpayers" featuring the view of rights.Protection for therights of taxpayers in the view between in the administrative law and in the generalsense shares a different connotation,focusing more on the rights of taxpayers to avoida violation from the state power. After the foundation of New China whenreconstructure the national,social and economic systems, collectivism and stronggovernment is heavily emphasized. In the field of taxation, The connotation of"national tax supremacy" has been laid emphasis;the idea of " paying tax is anobligation" is publicized,there is no any perception of "rule of law",to say nothing ofhow to protect the rights of taxpayers.Until the1980s,the construction of rule of lawis gradually rebuilt and improved,which is exemplified by the system of leving taxwhich has became a core work for the reform.The tax legislative work began in theearly1980s, experiencing the process of the mid-term peak, the1994taxreform.However, with the perfection of the tax system, the protection of the rights ofthe taxpayers has not been obtained much too attention. Cases like that t ax authorities disregard and infringe the rights of taxpayers are pretty severe. So how to protect therights of taxpayers has become the focus of the contradictions of the tax system.The paper can be divided into three parts.The first part constitutes the theoretical makeup for the protection of the rights oftaxpayers. The logistic interaction between the protection for the rights of taxpayersand Administrative Law is mainly analyzed,combing distinctive understandings andclassifications of the connotation and extension in theory communities,deeplydebating the theoretical basis under administrative law for the protection of the rightsof taxpayers.The second part analyzes the predicament and reason to protect the rights oftaxpayers. This essay has carried on a deep research into the problem of demandingand protecting the rights of taxpayers under administrative law. Through the detailedanatomy of Zhili,the following problems remains under current legal system:theimblance of three powers; the administrative trend of tax legislation; the abuse ofunder the principle of tax staffs to implement the law.The third part specific recommendations are suggested to improve theadministrative protection of taxpayer rights in China. Considering how to protectof the rights of taxpayers is a three-dimensional figure, taxation system must beimproved to limit administrative enforcement powers in the level of the system; afterthat making up the norms and systems for thinning discretionary basis andreconstructuring the system of administrative review,next strengthening theconstruction of govement featuring rule of law and jacking up the awareness andcapability of tax.