The Construction Of The Taxpayer's Right Of Supervising The Tax Using In China

Since the genesis of tax,the national power of taxation and the property rights of taxpayers have been contending and balancing with each other constantly,which led to the constitutional government system and the modern tax states.The processes of setting,imposing and using of tax are all accompanied by the gaming of public power and private right.With the development of the economy,people's democracy consciousness and the awareness of right are well evoked.Because of the contract theory,taxation theory and other supports,the legality is required by the taxpayers in the process of tax,which refers to the disclosure of the manners of tax using as well as the demand that the taxpayer's interests should be satisfied during tax-using.Therefore,the taxpayer's right of supervising the tax using came into being.The setup and protection of the taxpayer's right of supervising the tax using benefits the basis of legitimacy and the creation of the effective and limited government.The research on the protection of the taxpayer's rights,including the research and legislative practice of tax right,has been mature abroad.Their major way is to establish the whole legal system as well as the relief system.However,either in the legislation or in the mechanism,China is falling behind.Thus,base on the basic analysis of the taxpayer's right of supervising the tax using,this essay will discuss the drawbacks of the right of supervising the tax using in China and reasons stand behind it,then try to make several proposals.Five parts are included in this article: The first part is introduction,which presents the overview of the article;the second part summarizes the connotation,theoretical basis and the necessity of engagement legislation of the taxpayer's right of supervising the tax using;in the third part,the current state of legislation in China is presented,based on which some issues are raised;the fourth part is about taking example by the developed countries,containing the framework of legislation,the public budget system,and the tax relief system;the fifth part summarizes the previous analysis,trying to put forward some suggestions on how to construct the tax right system in China from the aspects of substantive rights grant and procedural system guarantee.Among them,the system of agency lawsuit is noteworthy,for it brings forth new ideas from taxpayer lawsuit and the operation principles of the non-profit organization,hoping to improve the operability of the system.