Research On The Law Of Tax Supervision By Taxpayers In China

The right of taxpayer to supervise the use of tax refers to the right of taxpayers to inspect,audit,supervise and reflect the compliance and efficiency of tax use,flow direction and results,and its essence is to establish a legal mechanism for taxpayers to participate in the supervision of financial expenditure.Taxpayers should not only pay unilateral obligations,but also pay more attention to the overall flow of tax payment,and whether it is used by the government to demand good public goods,if not,the taxpayer's confidence in the government is reduced,and the enthusiasm for tax obligations is greatly reduced,which affects the normal development of tax revenue.The current domestic constitution and the tax collection and management law have inappropriate provisions on the protection of taxpayers' own rights,no There are legal provisions for taxpayers to exercise their rights,so that taxpayers cannot exercise the right of supervision,so it is difficult to achieve orderly supervision,nor to ensure the actual effect of tax law work.Therefore,in the Constitution and tax law,it is necessary to clarify the concept and meaning of this right.From the point of view of finance and taxation law,this paper discusses an important right that has been ignored in the process of tax use through comparative analysis and literature research,that is,the supervision right of taxpayer's tax use.The establishment of tax supervision power will help to strengthen the legitimacy of tax and help to build a limited and effective government.However,our country lacks experience in this field,so the legal system is not perfect.On the other hand,the protection of the rights of foreign taxpayers,including the establishment of tax supervision agencies,theoretical research and legislative practice,has been relatively mature,the main means is to establish and improve the legal and relief system.According to this,this paper combines the basis of the taxpayer's right of tax supervision Based on the theory and foreign advanced experience,after studying the deficiencies and causes of our law in the use of tax supervision,this paper puts forward some suggestions for establishing the taxpayer's right to use tax supervision system in our country to give taxpayers substantive and procedural legal guarantee,so as to improve the operability of the legalsystem.In addition to the introduction and conclusion,this paper is divided into four parts.First part,This paper expounds the basic problem of the right of supervision of taxpayer's tax use,defines the concept and characteristics of the right of supervision of taxpayer's tax use,clarifies the content of the right of supervision of taxpayer's tax use,provides theoretical support to the emergence of this right through constitutional theory and legal theory,and embodies the indispensable of establishing the system of supervision right of taxpayer's tax use through consolidating the legitimacy of tax use,improving the compliance of taxpayer's tax law and building a limited and efficient government.The second part,This paper analyzes the problems and causes of the lack of this legal system in our country.Firstly,it discusses the problems existing in the legislative supervision,the administrative supervision and the social supervision,and gives the causes of the current problems.The third part,This paper introduces the embodiment of this right in the legislative practice of various countries,and takes the four countries of Japan,Germany,the United States and the United Kingdom as an example to introduce and comment on the relevant legal analysis and organizational setup of the supervision of the use of tax in various countries,and points out the enlightenment to the establishment of the taxpayer tax supervision system in China in the aspects of legal basis,full-time organization,budget and taxpayer relief system.The four part,Is the core part of the article,on the basis of the previous tax supervision of taxpayers on the basis of the construction of some suggestions and ideas.In legislation,we should improve the tax legal system and establish corresponding protection laws;improve the judicial deficiencies by establishing a budget hearing system,establishing a full-time supervisory body,establishing a professional tax court and establishing a public interest litigation system for taxpayers;and in administration,we must first guarantee taxpayers' right to know.Secondly,it is necessary to make the administrative and judicial organs cooperate closely to improve the work efficiency,to cultivate the legal consciousness of the taxpayer's right to use tax supervision,and to ensure the social level by establishing a network platform or a taxpayer association Supervisor.Through the legislative,judicial,administrative,socialand other aspects of the guarantee of this right,so that its real roots,to get its due legal status.