The Study Of The Right To Supervise The Use Of The Taxion

Throughout the states of the market economy, the tax accounts for the most of the financal income.It is a very important issue that how the government use the taxion because it involes many aspects.It not only influence the development of the country’s plitical,economy and society,but aslo affects the daily life of the citizens.Tough the taxion amounts a part of their incomes,it supports the goverment’working and the government will lose its ecnomic basis without the taxion.In addition,the government has its own interest and will spend the taxion without moderation if we lack a reasonable supervision system.In order to avoid that,it is necessary for the taxpayers to supervise the governments’behavior of using the taxion.The taxpayers are the best role to supervise the use of the taxion by the government.The right to supervise the use of the taxion is accorded to the taxpayer by the constitution and the law in the legal state..It is also the concrete expression for the citizens to participate in the management of the country.For now,there are a few legal provisions in the supervision of using the taxion which forms the original leagal system in our state.However,it can not work in more cases.There are still many issues in the right to supervise the use of the taxion.For instance,there are obvious unreasonable places in the budget system、the opennes of the budget systems is low、the audit supervision doesn’t play effectively and the taxpayer litigation system is absent,which hinders the exercise of the right to supervise the use of the taxion.The condition must be changed that the right to supervise the use of the taxion can’t be played effectively.We should use the developed countries’experiences for reference and take the effective steps to slove the problems of the right to supervise the use of the taxion,which dues to complete the system of the right to supervise the use of the taxion.I think the buget system should be completed by the way of that taking the scientific budget system、strengthening the legal status and effect、standardizing the examination and approval procedure of the budget、setting the system of the itemized approval and the hearing system of budget、limitting the adjustment range of the budget strictly、shall be investigated for the duty stirctly;In order to set the transprant finance,we also should open and elaborate the budget message more,if the taxpayers’right to know is infringed,it should be investigated for responsibility;we must reform the audit system by improving the independence of the audit、expanding the public scope of the audit and setting the audit duty strictly;We can also use the developed countries’experiences for reference to set the taxpayer litigation system based on the state of our countriy; Only set a perfect system of the right to supervise the use of the taxion can we ensure that the financial capital coming from its people, should absolutely benefit the people.