A Legal Study On The Right Of Tax Refund For Overpayment Of Taxpayers

With the development of modern economy and society,China has gradually established a socialist legal system with Chinese characteristics with the constitution as the core,which stipulates that Chinese citizens have the obligation to pay taxes according to law.However,in the past tax law research in China,more attention has been paid to the obligations of taxpayers and the protection of their rights has been ignored.Especially in the process of tax collection and payment,due to the lack of legal reasons,the state has lost the basic basis for the collection of the excessive tax,and the taxpayer has the right to request the tax authorities to return the part of the excessive tax.Although our country has made some laws and regulations on the system of the taxpayer's tax refund right of overpayment,these Regulations are only the summary and proper name of the laws and administrative regulations on the taxpayer's rights.In the specific tax practice,there are still difficulties in dealing with the tax refund cases of overpayment.Therefore,the legal research on the taxpayer's right of over payment of tax refund is conducive to establishing the principle of tax fairness,balancing the relationship between tax authorities and taxpayers,so as to reduce the resistance of handling tax refund cases in the process of law enforcement and justice,thus improving the compliance of taxpayers with tax laws and protecting the rights of taxpayers.Therefore,in addition to the introduction and conclusion,the main contents of this paper are as follows:In the first part,the general problems of the taxpayer's right to overpay tax refund are discussed.First of all,the definition of the taxpayer's right to overpay tax rebate is studied through the study of the concept,characteristics,right attributes and the discrimination of related concepts.Secondly,it analyzes the legal theory of the taxpayer's right of over payment of tax rebate,and further analyzes the theoretical basis of the existence of the taxpayer's right of over payment of tax rebate based on the theory of creditor's right and debt relationship in civil law,the theory of fairness principle in tax law and the theory of taxpayer's right protection.At last,the paper analyzes the reasons of the taxpayer's over payment of tax refund right,which further consolidates the depth of research.In the second part,the author deeply analyzes the current situation and problems of the legal research on the taxpayer's tax refund right.First of all,from the perspective of the legislative protection of the taxpayer's right to overpaid tax refund,this paper analyzes the problems of scattered legislative system and rough legislation in this system.Secondly,based on the specific right content of the taxpayer's overpaid tax refund right,this paper points out that there are some deficiencies in the operation of the specific content of the system,such as the vague provisions on the exercise of the right content.Then,the analysis of the judicial relief mechanism is not perfect,lack of professional tax law judges.Finally,it analyzes the problems in the practice of administrative law enforcement,such as inadequate protection,nonstandard law enforcement by law enforcement personnel of tax departments,and insufficient administrative reconsideration system.The third part is the analysis of the system of tax refund right of tax payers in foreign countries and regions and the enlightenment to China.In this paper,the United States,Germany,Japan,Taiwan as the focus of the research object,through the introduction and analysis of the relevant content of the tax refund system of tax payers in foreign countries,summed up the differences between the tax refund system of tax payers in China and those in foreign countries and regions,and gave enlightenment to the tax payers in China.In the fourth part,based on the problems existing in the judicial practice of the taxpayer's overpaid tax refund right and the analysis and summary of the relevant experience abroad,the author puts forward some suggestions to improve the taxpayer's overpaid tax refund right in China.Mainly based on China's national conditions,from the perspective of legislation,law enforcement,justice and taxpayer's rights protection,in the legislative level,with the constitution highly clear taxpayer's rights protection,improve the relevant legal system;in the law enforcement level,emphasize the legality and standardization of the tax department's enforcement procedures;in the judicial relief,open up the judicial solution In the aspect of taxpayer's right protection,we should strengthen the taxpayer's own right protection consciousness,improve the taxpayer's own tax law knowledge and ability,and establish or perfect the taxpayer's rights protection organization,so as to further guarantee the realization of the taxpayer's over payment tax refund right in China.