Research On The Taxpayer's Supervision Right For Revenue

As the tax state,modern country's financial revenue mainly comes from tax,and it is the material basis for the effective operation of the state apparatus.From the connotation of right,taxpayer's supervision right is derived from citizen's,and it is a bridge connecting the citizen's supervision right and the national financial power,through which citizens can participate in national economic affairs,especially financial revenues and expenditures.From the theoretical origin,taxes are essentially the price that taxpayers pay for the provision of public goods and services provided by the government,so the government and the public are of equal status.Taxpayers have the full right to be informed of the use of the tax and to monitor whether the tax is reasonably used and whether the public goods and services provided by the government satisfy the taxpayer's demand.In the west,most of countries make laws to protect the taxpayer's right,and the Constitution or the relevant law in these countries make provision for the taxpayer's supervision right directly or indirectly.Besides,such ideals as "The government relies on the taxpayers" ? "It's the government's obligation to spent the taxpayer's money properly" ? "It's the taxpayer's right to supervise the government's act of using tax" are well accepted.Taxpayers are very concerned about the government fiscal expenditure and adept in using legal weapons to protect their rights.On the contrary,there is no clear regulation on taxpayer's supervision right in Chinese law.Taxpayers are also very lack of supervision sense,and few of them exercise this right.There are obvious distinctions between China and the West for the tax supervision because the main categories in tax system is difference.China is an indirect tax-based country,which generally accounted for 70% in the tax revenue,and the indirect tax is hidden,easy to make taxpayers in the "vegetative state",also suppress the taxpayer's awareness of the rights,then give up the legitimacy of tax and the inquiry of rationality use so as to reduce the positive energy of promoting the transformation of social civilization.While the tax system in most Western countries are dominated by direct tax,where the income tax and the social security tax accounted for most of the tax revenue,so that Western taxpayers will actively supervise the government's tax behavior to protect their own interests,and to ensure that they enjoy public goods and services provided by the government.Therefore,this thesis based on the main tax category evolution in the tax system to observe and study the change of direct tax and indirect tax in the tax structure since the founding of our country so as to analyze the impact of the long-term indirect tax-based structure for the taxpayers.Compared with the western countries which tax system based on direct taxes,our country should raise the proportion of direct tax and establish the double subject tax structure so that the rights of supervision can real implement.This thesis mainly uses the normative analysis,historical analysis,empirical analysis and comparative analysis research methods.The full text is divided into four parts:First part is about the current situation of the taxpayer's tax supervision right.Analyzing the problems existing in the taxpayer's tax supervision right through the case Jiang Shilin vs.Changning City Finance Bureau,which is a very typical and important case.And further putting forward the reasons for these problems which are mainly due to the long-term implementation of tax structure treating the indirect tax as the main tax in my country.The second part is about the change of the main taxes in the tax system of our country.The tax change of China after established are divided into three periods by economic system.Discuss the structure of the direct and indirect tax,and their proportion of total tax revenue respectively in different economic development period.It is summarized the situation that the change of the main taxes in the tax system and the development status of the taxpayer's tax supervision right in different period.The third part introduces the advanced experience of the developed countries.The developed countries basically implement the tax structure putting the direct tax as the main tax structure,whose personal income tax,social security tax related to social publics accounted for most proportion,and whose property tax is relatively perfect.Therefore,not only the publics have strong consciousness over supervising government,but also many countries have passed legislation to safeguard the taxpayer's supervision rights.The fourth part is about the transformation of the tax system in order to enhance the taxpayer's supervision right.The direct tax reform,especially the reform of the personal income tax and real estate tax which related to social publics closely,increase the proportion of direct taxes,promote the transformation to the dual subject tax structure of direct and indirect tax.