The Research On The Protection Of Taxpayer’s Rights Of China

To analyze the taxpayer’s right protection issues. First of all, we must have abasic outline of taxpayers’ rights concepts and classification. In the second chapter,the paper elaborated the concept of taxpayers and taxpayer rights and expounded theconcept of the rights of taxpayers, such as legal rights of taxpayers, extensiveness,and human rights orientation. Meanwhile, on the fundamental rights of taxpayers andtheir classification epitaxy, the paper define the taxpayers as a whole and individualrights analysis, including particular focuses on the taxpayer’s right to know, thetaxation supervision and the right to remedies as well as tax relief rights. In addition,it elaborated the overall rights of taxpayer from several aspects, namely taxlegislation, tax in accordance with law and the use of tax supervision. And it analyzedits differencies and relation.An overall study on the theoretical basis and logical reasoning of taxpayer’srights with philosophy of politics, economics、public administration and jurisprudence.There are different conclusions about the protection of taxpayer’s rights because ofdifferent point of view and insight. Owing to the history cause, the protection of ourcountry still have many problems. For instance, we are still rather weak in theprotection of taxpayer’s overall right even though we made our progress in individualaspect. In legislation aspect, the constitution of China do not state the rights oftaxpayers and same as the other tax laws. In administration aspect, our taxationsystem lacks of information technology and relative agency service. Last but not theleast, we are still rather lag in the taxpayer’s rights awareness both in government andindividual.Western countries especially the member countries of OECD have been doing agreat job on the protection of taxpayer’s rights. United States, the Commonwealthcountries and Japan have established an overall protection system from legislation,judicial institutions. Namely, the Taxpayer Bill of Rights of United States provided aguidance for other taxpayer’s laws and the taxation system have been using modern information technology to server the taxpayers in American. Judicially, by the meansof taxpayer’s rights litigation, Americans could access to all kinds of courts to ensurethat their rights are protected. The UK has made its influence on the commonwealthmembers. Australia, Canada and other countries have all issued different kinds of billsto declare the taxpayer’s rights of its citizens.To perfect the protection system of taxpayer’s rights, we should learn from thesuccessful experiences of western developed countries especially OECD members andtake our special circumstances into consideration at the same time. Firstly, we shouldchange the idea of taxation service and emphasize the subject of taxpayer to reachsome sort of balance between each party in tax system; secondly, establishment oftaxpayer’s rights in the constitution and legislation of taxes basic law should bebrought into action as soon as possible. Last but not at least, a protection network oftaxpayer’s rights including new setup of courts specialized in taxation and methodsupdates in law enforcement aspect should be built as soon as possible.