Research On Taxpayer's Right Protection

Taxation is the most common form of state revenue and is the most important source of revenue.Oliver Wendell Holmes has said such a famous saying,"Tax is the price we pay for civilization." In our country,the tax is taken from the people,with the people,national interests,collective interests,personal interests are basically the same;the realization of national functions,the community must pay all taxes as a material basis;In the enjoyment of the various services provided by the state,it must also bear the obligation to consciously pay taxes in good faith.At the same time,taxpayers as the main bearer of the tax should be given the corresponding rights protection.However,for a long time in China,the taxpayer's rights are not paid much attention to,and the taxpayer's basic rights are vague.The traditional taxation thinks that the tax in its form is by the state with its political rights compulsively,To collect property from taxpayers,to emphasize the obligation-based,to facilitate the country's macro-control and micro-management,the traditional administration of the color is more concentrated.With the deepening of China's market economic system reform,as the main source of tax revenue in economic development occupy a pivotal position.In the course of consummating the rule of law system,the tax law,as the law of benefit coordination,the degree of its own completeness,is not only a significant matter related to the people's livelihood,but also directly connected with the interests of individual citizens,both to protect the legitimate realization of national interests and protect private property.By the public power of improper infringement.Taxpayer is the main body of the tax legal relationship,is the main undertaker of the state finance.Whether the protection of the taxpayer's right is directly related to the sound operation of the national fiscal revenue and expenditure is the self-evident importance of strengthening the protection of taxpayers.In ensuring the smooth implementation of taxation activities at the same time,we must actively prevent the main tax abuses,arbitrary enforcement,the establishment of a sound system to protect the rights of taxpayers,the basic rights of taxpayers,taxpayers in all aspects of protection of basic taxpayers The exercise of rights,is the focus of contemporary tax theory.Efforts to promote the status of taxpayers from the duty-based shift to the rights-based,taxpayers to arouse the enthusiasm of the taxpayer and national mission.As Mark Twain put it,"I pay taxes on my income,which is the most important thing in my life,makes me feel the glory."Through the analysis of the status of taxpayers 'rights protection at home and abroad,this paper sums up the taxpayers' rights in China from the perspective of politics,economy and jurisprudence.Rights protection status quo,to find out the current taxpayer rights protection of the specific problems and analyze the causes.The author tries to find out the ways to solve the problems from legislation,administrative law enforcement,judicial security and social security,so as to provide a more reasonable and reasonable countermeasure for the protection of taxpayers' rights and provide theoretical reference for perfecting the taxpayer's rights protection system.