Insufficiency And Improvement Of The Claim Right System Of Tax Overpaid In China

With the gradual improvement of the socialist legal system with Chinese characteristics at the core of the constitution,more and more eyes has been fixed in the legislation in key areas such as law of tax.Tax law is not only closely related to ability of collecting tax,but also an important legal basis to the legitimate;to gurantee the rights of taxpayers.In the rights enjoyed by taxpayers,the taxpayer's right to return overflowing taxes is one of the important rights of taxpayers.It occurs a protection umbrella for taxpayers to pay their taxes,and an important defense line to prevent tax authorities from violating taxpayers' property rights.The claim for the return of tax payment is a special tax refund right given by the law.In the case of tax payment without legal evidence or tax institutions without legal basis,the taxpayer has the right to request the tax authorities to return the tax.The characteristics of the claim for refund of overpaid taxes are the relative rights,the unequal legal status among the subjects,and the time limit in effectiveness.It is because the legal reasons of taxpayers' taxes do not exist at the beginning always non-existent or the subsequent elimination of legal reasons.In the theory of law,the theory of tax debt and debt,public law unjust enrichment theory and taxpayer rights protection theory are the theoretical basis for the claim of tax refund.Through reviewing and reflecting the legislative status of the right of claim for tax refund in China,it is found that there is a deficiency in China's overpayment tax refund request system.The main idea is that the legislative idea of traditional administrative law is still used in legislation,and the stipulation of taxpayer's right protection is deficient.Due to the lack of legislative ideas,the specific provisions of the tax refund request for the overpaid tax of cause in China exist in the absence of reasons,the unreasonable scope of return,the unclear exercise of the provisions,the unclear nature of the prescription and so on.Moreover,the related cases are used to show the impact of the deficiency of the right of claim for tax refund.To find solution under this situation,this article evaluating among the lack of related content among other counrties and regions and our country,and acquired beneficial enlightenment for our issue.To improve and perfect our protective system towards Claim for return of Overflowing tax,andg guarantee taxpayers' legal rights.Firstly,from legislative ideas,establish unique legislative ideas of tax debt relationship into legal system.In this way,it can not only reduce the impact of traditional administrative laws and power relations but also balance the relation between tax administrative organs and taxpayers.Therefore,combined with others'experiences,puts forward suggestions for improving the specific rules of the claim for paying taxes in China.