Legal Research On Coordinating Of Taxation And Taxpayer Rights

Benjamin Franklin once said, "Only two things in the world are inevitable. One is death, and the other one is tax. " Nowadays, all of the countries take taxation as the mother of governing. China’s taxation went through different stages of development, and is in a transition period of rule by law. Problems left from the planning economy time and realistic difficulties of not sound taxation legislation under the new situation seriously affect the healthy and orderly development of taxation collections. Taxation and taxpayer rights involved in taxation collections are always the objects of research and discussion by the scholars from different levels and perspectives. This paper aims to stand under the perspective of taxation by law to examine and study conflicts of taxation and taxpayer rights, and ultimately put forward legal advice of coordination.This paper is divided into five chapters.Chapter Ⅰ is introduction. First of all, the purpose, realistic meaning and extended meaning are detailed. Secondly, present study status on this issue in China and abroad is introduced. Thirdly, research contents are detailed. Finally, research methods used are described.Chapter Ⅱ is an overview of taxation, taxpayer rights and taxation by law. In the first place, the concept and type of taxation and taxpayer rights are detailed. Secondly, the concept of taxation by law is introduced, and its raise and history development are investigated. Again, the relation among taxation by law, taxation and taxpayer rights is analyzed.Chapter Ⅲ, through the introduction of taxation legislation of United Kingdom, the United States, France, South Korea and other countries, the enlightens are proposed. That is taxation legal principle should be written into the Constitution in China.Chapter Ⅳ is an analysis of existing problems. To begin with, relative policy and legal system of taxation are described. Concrete manifestations of conflict on macro-level of taxation by law of taxation and taxpayer rights are proposed. Such as taxation legal principle not written into the Constitution, irrational authorized tax collection, not perfect relief system, and so on.Chapter V is legal advices about how to coordinate the conflict of taxation and taxpayer rights. Such as the general tax law should be timely crafted and promulgated, perfecting administrative review system, improving taxation administration service level, enhancing the taxpayer’s law awareness, establishing taxpayer association, etc.