On The Rights Of The Taxpayer

In Chinese current constitution and legal text, there is a clear "heavy duty" and "light right" tendency for taxpayer. Due to the current tax system and the influence of traditional Chinese feudal thinking, taxpayers has relatively weak awareness of rights in the tax practice in China, meanwhile tax authority also works more likely to heavy management and light service in practice. The reason for that is due to inequality of China taxation legal relationship between rights and obligations, in addition to the impact on the standard obligation of taxpayers in the traditional concept, it results in our country present stage publicans relationship operation in all sorts of unharmonious phenomenon. At present, there are couple of problems for the protection of Chinese taxpayers' rights including absence of legislation, enforcement powers to run arbitrary, weak legal supervision, taxpayers' lack of the cognition of their rights and the unsound right relief system and many other practical problems. In order to build a country and tax under rule of law, we will have to steer taxpayers provisions from obligation standard to right standard, highlights the taxpayer right consciousness and pay attention to the protection of the rights of taxpayers, and thus promote the corresponding legal system, tax service system and the legal relief system consummation and development in taxation practice. While to have a better protection of taxpayers rights, there is an urgent need to perfect our tax legislative system, strengthen the tax levied and service regulation and improve taxpayer rights relief mechanism step by step.