Font Size: a A A

Research On The Right Of Taxpayer's Tax Refund

Posted on:2017-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:Z H ZhengFull Text:PDF
GTID:2346330488472649Subject:Finance and Finance Law
Abstract/Summary:PDF Full Text Request
The Announcement On The Rights And Obligations Of Taxpayers released by the State Administration of Taxation on November 30, 2009, provided that taxpayers have the right to request taxation authority to return some amount which exceeding the tax amount shall be raised,.i.e. the right of taxpayer's tax refund. Based on statutory taxation principle as well as the theory of unjustified enrichment, if taxation authorities occupy the amount exceeding the tax shall be paid by taxpayers, it breaks the principle of statutory taxation, and this amount of tax also constitutes unjustified enrichment. Although current laws and regulations clearly stipulate the right of tax refund, in the academic world or in the practice of tax collection, there is still some space for further discussing, research and rationalization on matters including but not limited to the theory basis, the form and scale of return, procedural guarantee of the right of taxpayer's tax refund.Except for the introduction and conclusion, this thesis includes four parts:The first part: On the basis of clarifying the basic concepts, and causes of the right of taxpayer's tax refund, to elaborate the theory basis of this right. Regard the theory of taxation debt relations, statutory taxation principle, the principle of taxation equity as well as unjustified enrichment as the cutting point, to complete the in-depth analysis on the right of taxpayer's tax refund, and lay the theoretical foundation for further research.The second part: Based on the current situations of legislation and legal practice, to analyze problems existing in legislation of the right of taxpayer's tax refund such as the conflict of legislation modes and style, unclear of return contents and procedures, imperfection of right relief, and so on. The existence of aforesaid problems caused that, the right of taxpayer's tax refund, as an important rights of taxpayers, was hard to realize.The third part: Through research on foreign countries' legislation experience of the right of taxpayer's tax refund, to find the imperfection of relevant legislation on this right in China. It will be helpful for improve legislation of the right of taxpayer's tax refund in China.The fourth part: Pointing on the problems, I suggest to improve legislation from the following four aspects: First, with regard to disunity of legislation modes and styles, I suggest to improve legal systems of taxation; Second, to clarify the return scope, so as to balance the equal status between taxpayers and taxation authorities; Third, to clarify the return and relief procedures of the right of taxpayer's tax refund; Fourth, with regard to the existing problems in the implementation of the right of taxpayer's tax refund, to standardize conducts of taxation authorities, so as to safeguard the better realization of taxpayers' rights.
Keywords/Search Tags:taxpayer, the right of taxpayer's tax refund, the theory of taxation debt relationship, perfection of the right
PDF Full Text Request
Related items