Study On The Protection Of Taxpayer’s Rights

Changes are the people’s shared philosophy. The current economic and social development of China is in a critical period of transformation and upgrading, and tax reform for economic development and social stability has a profound and significant influence. Tax in our country has long adhere to the state Treasury centralism, and the main purpose is to increase the state tax income, while the taxpayer’rights protection mainly emphasize the taxpayer negative tax responsibilities, and the government ignore the protection of taxpayer’rights. Countries are the community of taxpayers, and the fundamental purpose of accumulating tax is to serve taxpayers, but the government ignores the taxpayer’dignity and feelings, and just pays close attention to tax revenue. With the improvement of the civil rights of taxpayers’ rights consciousness, building system of taxpayer rights gradually gained the comprehensive attention of jurist and people. The 18th the third plenary session proposed the new requirements of tax reform, and administration of taxation promulgated the law of the People’s Republic of China on Tax Administration Law Amendment (Draft). The Tax Administration Law emphasized the construction of taxpayers’ power system, and the current relationship between the tax bureau and taxpayers is inequality and confrontational. The aim of this legislation is to promote the transformation of this disharmonious relationship, so as to establish an equal, mutual cooperation of administrative legal relationship. Through the analysis of this law, the author found the law adds some new taxpayers’rights. The government pays more attention to the taxpayers’ rights protection, which are the relatively weak positions. But facing the contemporary complicated tax conditions many provisions still stretched, many mature tax measures practiced in foreign countries are not involved, still has certain hysteresis.This paper is divided into four chapters:the first chapter mainly explains the taxpayer rights theory system. The second chapter describes the improvement of taxpayers’ rights in the draft, strengths the subject status of taxpayers, perfects the system of the protection of the rights and interests of the taxpayers. The third chapter points out that the taxpayer is still lack some necessary and useful rights, such as the presumption the taxpayer right, tax-related information security right, etc. The fourth chapter mainly puts forward some suggestions which mirror the relatively mature foreign laws on taxpayers’rights.