Research On Legal Issues Of China's Taxpayers Association From The Perspective Of Right Protection

Under the background of rapid economic development and continuous adjustment of social structure,the taxpayer's Association has emerged as the times require.As a balancer between the tax authorities and the taxpayers,the main function of the taxpayer is to guarantee the basic rights of the taxpayers.2013,State Administration of Taxation pointed out in Opinions on Strengthening the Protection of Taxpayers' Rights and Interests that we should speed up the establishment of taxpayers' rights protection organizations,and build taxpayers' rights protection platforms,thus to broaden the breadth and depth of protection of taxpayers' rights and interests.With the vigorous advocacy and support of tax authorities at all levels of national taxation and local taxation,the number of taxpayers associations in China has continued to increase,and the great strides have also been made in the corresponding normative behaviors,demands for expression and service provision.However,due to the common constraint of the lack of legal system for safeguarding the rights of taxpayers in China and shortage of self-development of taxpayers association,the work of China's taxpayers association mainly focuses on the publicity of tax laws and tax practice training.Only a small portion of associations participate in the settlement of tax disputes,the plight of the protection of human rights has not been resolved,andthe taxpayers association has never given full play to its social role.In this article,through the investigation of development status of China's taxpayers association,the author carried out the type analysis of rights protection of the current taxpayer association,and summed up the sufficiency of taxpayer association in protecting the rights of taxpayers,and excavated the cause.By learning from the foreign legislation and the practical experience,the author put forward some opinions on improvement of legal function of China's taxpayer association based other national conditions of China,thus to promote the sound development of China's taxpayer association,and effectively protect the rights of taxpayers.The first chapter is to explore the theoretical value and practical significance of China's development of taxpayers association from the perspective of politics,economics,tax laws and main function of the foreign taxpayers association.The second chapter is to investigate the existing number of China's taxpayers association,regional distribution,work contents and others from the macroscopic and microscopic aspects,thus to conduct a comprehensive analysis and of current development status of the taxpayers association in China.On the one hand,China's taxpayer association has entered a stage of rapid development since year 2009.According to the author's statistics,as of 2017,there were a total of 171 taxpayer associations in China,which basically covered the whole country of China;on the other hand,while the number of taxpayer associations has increased sharply,there's slow development in rights protection of China's taxpayers association.The content of the work was mainly about the publicity of laws and regulations and substantive training,and the dispute settlement accounted for a small proportion,and the taxpayers association's rights protection was weak.The third chapter is to analyze the causes for the insufficient development and lack of function of taxpayers association by combining the development status of taxpayers association and the theory of fiscal and tax law.First of all,due to the backwardness of the taxpayer's rights protection legislation and the monopolization of the judicial system,the taxpayer association has no laws to be relied on,and no rights available,and no way for complaints,the taxpayers association lacks the legalchannels to participate in the rights protection of taxpayers.Secondly,the lack of awareness of taxpayers' interest expression in China,who do not know how to safeguard their rights,and do not want to defend their rights,and dare not defend their rights,fewer demands for taxpayers' rights protection,which make the taxpayers' association to be useless.Thirdly,most of the current taxpayers associations in China are set up by the administrative agencies such as state taxation and local taxation,etc.Due to the consolidation of the management models of these authorities,and the lack of tax publicity,the taxpayer associations have been marginalized and they cannot really participate in taxation activities.Finally,due to the deficiencies in the taxpayers' own management mechanism and staff reserve,taxpayers' association has a lower ability of rights protection and limited rights protection role.The fourth chapter is based on China's national conditions,the author put forward some personal opinions on improvement of legal function of taxpayers associations in China on the basis of combining with foreign legislation and practice experience,by accelerating the legislation process of taxpayer rights protection,optimizing the tax services of tax authorities,mufti-tax dispute resolution mechanisms and strengthening the construction of taxpayers associations and other measures,thus to promote the sound development of China's taxpayers associations,and give full play to the legal function of taxpayers association,and earnestly protect the rights of taxpayers.