The Research On The Protection Of Taxpayers’ Rights In The Tax Relationship

With the rapid development of economy and the raise of the theory of the rule by law, now people are more concerned about the rights protection of our taxpayers, which has become a heated topic among people. In the taxation legal system, “theory of power relations” occupies a dominant position, which results in the overemphasis on the obligation of taxpayers and rare consideration of the rights of taxpayers, thus the imbalance of the rights and obligation of both tax collectors and taxpayers emerges and the taxpayers’ rights have not been protected in effective ways. Recently, the obligations and rights of the taxpayers are seriously unequal in the taxation legal system. Constitution, the basic law of our country, only stipulates the obligation of taxpayers and overlooks the rights of taxpayers. Although the main contents of the administration of tax collection refer to the rights of the taxpayers, it is hard to realize their rights in the tax practice. Compared with those western countries where the taxpayers’ rights are highly attached with importance, our country is still running behind those western countries in terms of the law-making and the institutional improvement. The author with years of experience in tax work finds out that there are many tax issues about the law construction, law basis, rights protection mechanism and the administration of tax authority. Faced with these issues concerning the rights protection of taxpayers, the author makes some suggestions for advancement of tax legal system, improvement of legal mechanism of taxpayers ‘rights protection as well as the tax collection system and promotion of sysytematism of tax collection. The author proposes that the clause about the rights protection of taxpayers should be substantiated in the constitution, the tax tribunal should be introduced, talents in tax law should be cultivated and the system of accountability should be established. The consciousness of rights protection of taxpayers is supposed to be strengthened and it is necessary to build the rights organizations and the social agencies are bound to give full play to their roles. Meanwhile, the author, as a taxman, has innovatively discussed the rights protection of taxpayers through strengthening the taxpaying service of tax departments, and the author puts much emphasis on the impact of means of tax service, such as information disclosure of tax departments, standardizing the tax discretion, developing the service of personalized tax-related affairs and the practice of dynamic tracking management of taxpayers’ demands. Tax cause is involved in all orders of society and is closely related to the national welfare and the people’s livehood. The realization of rights protection of taxpayers, one of the important steps in China’s legalization process, can effectively alleviate the contradiction between the taxpayers and tax collectors and lays a solid foundation for building a harmonious society.