On The Legal Protection Of The Taxpayer's Right To Know In China

With the continuous progress of social science and technology,the rapid development of network information technology,today's society is a "information society" ".In such a social environment,people have more demands on the government's law enforcement and management,and the protection of their rights is constantly enhanced.In all rights of citizens,the right to know is the prem ise of realizing other rights,without realizing the right to know,can not realize the real righ t protection,the right to know more and more people's attention.In the field of Finance and taxation law,the right to know and the right to know is the m ost basic and the core of th e modern citizen tax system.Taxpayers' right to know is the right to know the tax laws and regulations,tax basis,tax procedures,tax use,public goods and public services and other re lated information related to tax.The protection of taxpayers' right to know in our country is still an immature theory,imperfect system and the lack of relief.In our country such a relatively weak sense of rights,the right to know the taxpayer is still a need to explore and further improve the topic.In recent years,many domestic scholars have related rights protection articl es and r esearch the taxpayer,the taxpayer's right to know of th e concept and nature are described,analyzed the right to protect the status quo and existing problems of our country from the taxpayer,the taxpayer's right to know the legislative,administrative and judicial protection is put forward in term s of perfection suggested that produced many worth learning research experience and theoretical achievements.However,the protection of taxpayer's right to know there are still m any problems,especially in the 2016 June "replacing business tax with value-added tax(VAT)" since the taxpayer right protection problem is more prominent,the taxpayer's right protection legal system should be perfected.This paper first introduces our country taxpa yer's theoretical development,the legal protection of the right of legi slation and the actual operation situation,on the basis of the main problems exist in the legal protection of the right to know the tax analysis,finally from the legislative,judicial relief and the specific administrative m easures in three aspects,put forward a perfect and construct China characteristics of the taxp ayer's the right to legal protection system suggestion.The first part is the introduction,describes the background and significance of this paper,research status,research ideas and research methods and innovation of this paper;the secon d part of China's legal protection outline,defines the characteristics of the taxpayer's right to know,introduced our country taxpayer right protection legal status a nd the practice of the statu s quo,and the legal protection of taxpayers right to know the m eaning are summ arized in three aspects: to prom ote the implementation of the principle of fairness,is conducive to the prot ection of legitimate rights and interests of the taxpayers,is c onducive to building a ha rmonious relationship between tax levy and pa yment.The third pa rt of the article detailed analysis of the legal protection of the right to know the legal protec tion of the three aspects of the legal system is not perfect,the absence of administrative protection,lack of relief system.Investigate its reason,mainly lies in the tax law lack th e right protection idea of the taxpayer,the taxpayer right system has not formed,the tax law system existence insufficiency and so on.The fourth part of the article from three aspects of perfecting the knowledge tax legislation,perfecting the specific administrative rules,perfecting the relief system to put forward the taxpayer's right to know the protection of the system.