Research On Legal Supervision Of Taxing Power

From ancient times to the present, taxation is an important section of the state power system all the time. Which is closely connected with the destiny of the country and the people. Along with the development of the times and the progress of the society, more and more people are concerned about the exertion of the right of imposing tax that closely related to themselves. It is an urgent task to contain the corruption and abuse of the power of taxation. For this purpose, this paper mainly use these ways to make in-depth and careful studies on legal supervision of taxation right.which include the comparison analytic method, case analysis method and literature data analysis method. By drawing lessons from the mature experience at home and abroad about legal supervision of taxation right, research findings and correlation theory. According to the specific national conditions of our country and the situation of legal supervision of taxation right.This paper advances some ways to improve the institution of legal supervision of taxation right that based on the analysis about the problems and deficiencies. These ways consist of carry out the concept of tax law, construct legal supervision system, transform the traditional concept and service model of taxation authority, ensure taxpayer's supervision rights and others relevant restriction mechanism.This paper include five chapters.Chapter I is introduction. This part mainly include research status at home and abroad about legal supervision of taxation right. And this paper's research purpose.significance and research methods.Chapter II is an overview of the theory about legal supervision of taxation right. This chapter mainly introduce the history of taxation in our country, the concept, content, and nature of taxation. And relevant concept, connotation and meanings. Which provide a good beginning for subsequent parts and make readers learn about the content of this paper clearly.Chapter?. Through deep analysis and study on the phenomenon of abuse of the taxation right. There are many problems were exposed when taxation authority exercise their right. On this basis, this paper makes a profound analysis about the present situation and defects of legal supervision of taxation right in our country.Chapter?. Some proposals re given to perfect the institution of legal supervision of taxation right. Which based on these legal experience about practice of taxation legal principle, application of right of presumption of truth, right relief for taxpayer and so on.Chapter ? is epilogue.