Research On Constitutional Protection Of Taxpayers’ Rights

French proverb: only death and taxes are inevitable in life. Tax is the mother of social politics, tax is the main sources of national finance income, with the deepening development of society, game Between tax administration and taxpayers’ rights is happening a subtle change, however, balancing the interests of the relationship between the two is about the stability of the country, how to improve the taxpayer rights, control of state power is the starting point and foothold of balance between the two relations. In China always adhere to the tax principle of “Taken from citizen and used in citizen", but to the tax behavior of national economy and people’s livelihood, there are a lot of loss on the rule of law in our country. Compared with abroad, the regulation of taxpayer rights in constitution guarantees exist the phenomenon of serious lack in our country, main show is the lack of taxpayers’ basic rights and the lack of systematic and logical system of taxpayers’ rights, the unlimited expansion of governments’ right to tax is attacking the taxpayers’ rights, to investigate its root cause lies in the constitutional government system is not perfect and the legal rights of the taxpayers are not enough attention, therefore, it is necessary for us to constitutional concept as the core of the taxpayer rights system, give full play to the constitution as the basic nature of control method, strengthen the control of state power, basically realize the taxpayer rights protection.This article redefined the basic concept of taxpayers’ rights from the relationship of tax law and the form of taxpayer rights, and made full analysis to the connotation of taxpayer rights constitution guarantees, with the help of economics theory of public goods, the rights and obligations unified theory and the theory of social contract to discuss the necessity of constitutional protection taxpayers’ rights. Based on the taxpayer right outside of discussion and analysis of constitutional protection system, summarizes the outside convergence in terms of the constitution protect the rights of taxpayers, for the construction of the taxpayer right constitutional safeguard system of our country a lot of practical experience, this paper set out the present situation of the constitutional protection taxpayers’ rights, and based on this, advanced the Suggestions of perfecting our country’s constitutional protection taxpayers’ rights: First of all, to reconstruct the system of taxpayer rights and determine the basic principles of tax legal doctrine, to explicit taxpayers’ basic rights in the form of constitution and enact the basic law of tax. Second, The limitation of strengthening tax legislative power of the executive branch, to determine the basic principles of tax legal doctrine, and the tax authorized legislation specification. Finally, to strengthen the supervision of administrative organs tax expenditures and restriction, strengthen the budget supervision function of National People’s Congress, to speed up the construction of public fiscal expenditure system, open the taxpayer litigation, to achieve the purpose of restricting public power private rights, to safeguard the interests of the taxpayers.