A Research On The Protection Of Taxpayers' Rights In Tax Verification

The issue of the protection of taxpayers' rights has attracted more and more attention from all walks of life.Whether it is the taxation statutory,substantive taxation and tax fairness established by tax laws,or the taxpayers' procedural rights,it is not the right of taxpayers.The embodiment of protection.At present,China is building a socialist country ruled by law.One of its important goals is to realize the taxation rule of law.A new round of fiscal and taxation system reform has begun.Its tax law unification,tax burden fairness and social equity require us to Under the unified tax laws and regulations,the legitimate rights of taxpayers are effectively guaranteed,and the relationship between the two parties is harmonious.Tax approval is a kind of expropriation method that tax authorities often use in tax collection.It has its own discretionary characteristics and neglects the protection of taxpayers' rights in the practice of tax verification,which makes the taxpayer's rights face the risk of infringement.As an idea of balancing interests in all aspects and achieving fairness and justice,the concept of equity has a realistic and important significance for protecting the rights of taxpayers.Therefore,under the guidance of the concept of equity,establishing and improving the taxpayer rights protection mechanism in tax verification requires procedural laws and regulations to improve taxation,improve taxpayers' ability to respond to taxation and verification risks,strict taxation and enforcement,and judicial relief.The role and the realization of public supervision and other aspects will be resolved.In addition to the introduction and conclusion,this article mainly includes four parts:The first part is the protection of taxpayer rights in the context of tax verification.This part first defines the concept of tax verification,and draws the definition of taxation in the context of China's context.The subject,object,applicable conditions,verification method,verification procedure and taxpayer's relief of the verification result are determined.It briefly summarizes and analyzes,and then puts forward the concept of taxpayer's rights and reveals that the taxpayer's rights face various aspects of the theoretical level in the taxation verification.Finally,it is concluded that the taxation verification needs to enhance the protection of taxpayers' rights.The second part is an analysis of the equitable concept of taxpayer rights and state taxation rights.This part elaborates on the status quo of the theoretical research of the concept of equity,the necessity of introducing the concept of equity in the protection of taxpayers' rights,and the requirement of the concept of equity to the relationship between taxpayer rights and state taxation rights.This part puts forward that the basic premise of this paper is that the taxpayer's rights and the state's taxation rights should be organically unified.Under the current circumstances,China should focus on the protection of taxpayers' rights.The third part is the problem of the protection of taxpayers' rights in China's taxation verification.This part analyzes the procedural legal provisions in the tax verification,the taxpayer's own reasons make the rights at risk,the tax authorities' improper tax enforcement in the tax verification,the lack of judicial relief and the public's lack of supervision over the tax verification procedures.This part exposes and analyzes all aspects of infringement of taxpayer's rights,and points out the direction for better solving the above problems.The fourth part is to improve the protection mechanism of taxpayers' rights in China's taxation verification.This section is aimed at the above mentioned issues,from the procedural legal provisions in the sound tax verification,to improve the taxpayer's ability to deal with taxation and verification risks,to strictly regulate the tax enforcement power in tax verification,and to enhance the role of judicial relief.The public will elaborate on the supervision of the tax verification procedures.This part is based on the concept of equity as a guiding ideology for solving problems.Especially in the tax verification,it pays more attention to the realistic needs of taxpayer's rights protection,and it is of great significance to construct taxation rule of law and protect human rights.