The Study Of The Right Of Taxpayers' Tax Refund

The protection of taxpayers' rights has always been the focus of all countries,as an important element of which,the right of application for tax refund is in the spotlight.Although,the “Notice of rights and obligations of taxpayers” clearly indicated that application for tax refund is a legal right of taxpayers.But the system needs improvement urgently.Based on the theory of tax credit relationship,tax legal principle and substantive taxation principle,this paper researches the problems of tax refund system and proposes for perfection advices,combined with the specific case analysis and learned from the foreign experience.This paper consists of the following five parts:Chapter one is the legal basis of the tax refund rights,which elaborated the definition,substance and causes.Taking it as a starting point,this chapter lays a theoretical foundation for subsequent research.Chapter two is the development history and status of protection of tax refund in China,which shows the following problems:(1)the unfairness and inappropriateness of prescription claiming for tax return;(2)the currently unreasonable interest rate leads the offset mechanism to harm the benefits of taxpayers;(3)the blank and mess classification of the tax refund right.Chapter three is the cases analysis,which shows the problems of current tax refund policy in China.Chapter four is the comparative study on the representative countries of the United States and Japan.Chapter five is the suggestion,which including:(1)adhere to the unity of formal and substantive statutory;(2)clarify the reasons for the tax refund;(3)establish the attribution mechanism of overpayment and add the judgement of taxpayer's subjective state of mind;(4)adjust the rate of tax refund interest to a reasonable level;(5)integrated the taxpayer rights protection with anti-tax avoidance.