Study On The Legal Problems Of The Taxpayers’ Supervision Right Of The Use Of The Taxation

With the development of the modern market economy,the citizens’ economic rights have increased and the citizens’ ability of managing the state affairs also have increased.The contents and forms of democratic rights enjoyed by citizens are becoming more and more abundant as the increasing demands for political participation,the taxpayers have the right to protect their own rights in the field of finance and tax.Taxpayers pay more attention to whether the taxes are used by the government for public goods rather than the obligation to pay tax.When the taxpayers who supervise the government’s reasonable use of taxes find that the tax isn’t used for the livelihood of the people,they will lose trust to the government and become negative in the obligation to pay tax,over time,the normal work of tax collection will be affected.Now,taxpayers’ rights protection mechanism is not enough perfect in China’s current constitution,especially the no guarantee of implanting tax supervision right,this will make taxpayers no law can follow,the supervision work can not be carried out in an orderly manner.Therefore,it is very necessary to clear the concept and connotation of taxpayers in tax supervision in the constitution and the finance and tax legislative work.In this paper,the research of the problem that the taxpayers in tax supervision is divided into six chapters altogether: the first chapter is introduction,mainly introducing the paper selected topic background,research significance,research status at home and abroad,today’s development trend of the taxpayers in tax supervision and the main research methods and research ideas about the issue in this paper.The second chapter is an overview of the rights from the theoretical origin of taxpayers’ basic rights and then make an analysis of taxpayers in tax concept,connotation and characteristics of supervision,provide related concepts defined below writing;The third chapter mainly elaborated the theory basis of the rights’ generation from the constitutional basis,economic theory,public finance theory and the theory of social contract,which establishing the theoretical basis for the necessity of taxpayers in tax supervision;The fourth chapter mainly analyzes the current situation of the taxpayers’ supervision right of the use of the taxation,mainly states the overview of legislation,the situation of government supervision and the situation of public supervision,then discusses the problems of taxpayers in tax supervision in our country;The fifth chapter mainly introduces the protection status quo of the foreign taxpayers with taxsupervision and draws beneficial enlightenment to our country from Britain and the United States,France and Japan taxpayers’ situation of supervising the government method;The sixth chapter is on the basis of above discussion to put forward legal Suggestions of perfecting our country’s taxpayers in tax supervision,including the security to achieve taxpayers’ rights to know from the perspective of tax expenditure in public security the taxpayer and increasing constitutional protection of taxpayers’ right to supervision from tax legislation.And we can set up a series of the perfection of legal system to strengthen the audit supervision of the supervision of tax authorities,such as improving the budget supervision legal system and perfecting the legal system.Finally,building the taxpayers litigation system to make the taxpayer’s rights implemented through the judicial means.