A Study On Thelegal Protectionoftaxpayer's Right To Know In China

Lenin once said: "aside openness to talk about democracy is ridiculous." When unable to guarantee the people's right to know, let alone talk about possible realization of openness. Our country is the tax treatment of the taxpayer's right to know the basis of national security is the tax treatment of strength. The State Administration of Taxation issued the first time "on taxpayers' rights and obligations announcement", the main content of the announcement is to determine the 10 duties and rights of taxpayers 14 enjoyed, where the taxpayer right to information is a top priority be given more attention.Currently, the taxpayer's right to know has gradually gained consciousness, legal protection of the taxpayer's right to know the specific gradually, but it comes to the actual content of the law rarely seen, the relevant legal system is not perfect. Therefore, this article from reality, to the legal basis of careful combing of the taxpayer's right to know the relevant laws and regulations, provide a reference for the further protection of our taxpayers' right to know.This paper is divided into three parts, divided into an introduction, body and conclusion.Introduction to the main content section is the purpose and significance of the research, research methods and innovation.Body parts around the "what", "why", "how to do" three aspects spiral and progressive analysis. First, the taxpayer's right to know the legal protection of introduction. Second, the legal protection of the taxpayer's right to know the current situation and problems,there is a clear understanding of the lack of legal protection of the taxpayer's right to know study long way to go. Third, the international experience of legal protection of the taxpayer's right to know, introduced the common law and civil law countries. Fourth, the legal protection of the taxpayer's right to know perfection.With taxpayers' rights consciousness, "the taxpayer's right to know," are more and more attention, and gradually into the public eye, study the legal protection of the taxpayer's right to know is the subject of a positive practical significance, the taxpayer's right to know research questions, only the beginning not the end.