Research Of Taxpayer’s Right Protection In China

Taxation is of great significance to each nation because Taxes are a major sourceof State revenue. Taxes to nation-building and people’s life are decisive. Moreover, taxis closely related to people’s lives. It is generally believed that taxes are a burden fortaxpayers. Taxpayers are required to pay a portion of your income to the State on aregular basis. China is a traditional taxation country. People who do not pay tax will bebrought to justice. Many rights enjoyed by the taxpayer in the taxation process shouldnot be heeded. Now, the rights and obligations of unequal status have gained everyone’sattention. Taxpayer’s rights should gradually get people’s attention, and incorporatedinto the relevant laws and regulations. Tax authorities to implement a series ofinitiatives for the protection of taxpayers ’ rights, but in practice there are still manyproblems.In China, the law of protect taxpayers ’ rights is not perfect. Taxpayer rights, suchas the scope, content and implementation of the measures is not detailed enough. Someof the problems encountered during the tax are lack of effective regulatory guidance. Inreal life, there are many cases where a person’s right is often evaded or even malignantrefused. These activities could cause a lot of damage to the implementation of thenational policy. Also taxpayers ’ rights are not really well protected. In this paper, forthe study of the protection of taxpayers ’ rights, it can be divided into the followingsections:Introduction: mainly introduces the research background, significance, domesticand international research status, research innovation and the framework of deficienciesare also discussed.Part I: The theory part. In this part of the study, the taxpayer’s rights concept isdescribed. And the protection of taxpayers ‘rights probe is brought into the theoreticalbasis, the protection of taxpayers ’ rights are also discussed. Part II: The analysis part. This is the primary analysis of the taxpayers ’ rights inChina. This part of analysis covers the current problems and the causes. This is the coreresearch component.Part III: Case study. In this part of the study, the main research if focused on therights of taxpayers in the developed countries;Part IV: Solutions study. In this part of the study, the main purpose is to lookingfor measures to protect the rights of the taxpayers in China. This is the landing parts thispaper.Conclusion: The study is summarized in this part.