Taxpayer’s Advocate Legal System Construction

National People’s Congress, in 1984, authorized the State Council tax legislation, opening the era of Tax Regulations. Under such a system, taxpayers tax rights may not be well guaranteed. The starting point and foothold that Tax Regulations protecting taxpayer rights is mainly focus on a macro perspective. The specific tax behavior directly related to taxpayer is rarely considered. Theoretically, taxpayers shall defend their rights through reconsideration, litigation and petition when they are aware of being infringed by the tax authorities. In practice, however, these three kinds of remedies will not solve tax disputes timely and effectively. Among these, taxpayer must pay fees before filing reconsideration. In addition, it emphasis on written review, and the process is not open or opaque. Compared to the reconsideration, litigation is more rigorous and complicated. Moreover, filing an administrative tax lawsuit is based on initiating an administrative review. The petition is lack of force due to the set of departmental functions. What’s more, it takes a lot of time, as well as, the opportunity of success is not high. As a result, it is necessary to introduce the Taxpayer’s Advocate System, an independent tax supervision mechanism, to curb the power of tax authorities and to protect the rights of taxpayers.In western, the Taxpayer’s Advocate System safeguards taxpayer’s rights as well as other administrative powers. Here, the paper is to explore the role in which the system plays to protect taxpayer’s rights. At present, our supervision system for tax administrative behavior is simple and not perfect. Given the insufficiency of the system, I’m trying to make suggestions for the reformation of our taxpayer’s rights protection with analyzing the western Taxpayer’s Advocate System. By analyzing the Taxpayer’s Advocate System in western countries, such as Sweden, the US, Britain etc., illustrate its advantages and disadvantages. Above all, attempting to explore a suitable protection and remedy system in the view of both theory and practice.