The Improvement Of Taxpayer’s Right Protection To Replace The Business Tax With A Value-added Tax

Income tax has been known as “the sun surrounded with stars and the moon” and“the queen of taxes”,but it is close to saturation state.Our country’s income taxationwon’t increase even we adjust the income tax rate. So, added value tax has beenresearched by many scholars. Since1979, added value tax has experienced threereformation. We carried out the added value tax of consumption at2009, and now thefocus is replacing business taxes with a value added tax. Shanghai began the pilotstudy on1, January,2012, and then extended to Beijing, Jiangsu, Anhui and other12provinces, city. The reform has make obvious positive effect, but also has someproblems.This paper is consisted of four chapters, in order to give some suggestions onthe reform. The value added tax systems of France, South Korea and Taiwan regionhave certain reference function to our country. The paper first investigate theprotection of the rights of taxpayers, and then investigate the value added tax systemsof France, South Korea and Taiwan region. On the basis of these, we proposeconsummates our country reform of value added tax of the taxpayer’s right protection.It includes three basic principles, the legal system and the legal procedure, the specificcontent of the tax system and the tax collection management.We hope these measurescan safeguard the legitimate rights and interests of the taxpayers.