Research On The Protection Of Taxpayers' Rights In China

In the past 40 years of reform and opening up,China's economy has been changing with each passing day,and it has also promoted the continuous improvement of China's legal system.The tax law system closely related to the state's fiscal revenue has changed a lot.The protection of taxpayers' rights has gradually shifted from "tax liability theory" to "tax debt theory",and the form and content of taxpayer rights protection has been greatly expanded,but This does not mean that the rights of taxpayers have been fully protected.In fact,based on the status quo of China's "regulations and regulations",a large number of tax law interpretations have caused many taxpayers' economic arrangements to be in an uncertain state,which in turn has caused taxpayers' rights to be damaged.In other words,the decision made by the taxpayer in the market economy based on the current market conditions is unique and cannot be traced back.However,the tax authorities can choose a variety of ways to carry out tax treatment.The taxpayer and the tax authority respectively It is impossible to have a completely identical understanding of the same economic arrangement behavior based on the two different perspectives of “profit first” and “taxinterest”.At this point,the taxpayer's tax risk is unavoidable,and the use of connected transactions to avoid taxation is one of the important risks.In addition,with the globalization of economy,the development of capital market and the continuous improvement of modern enterprise system,the company's business model and transaction form have become more diversified,and gradually bid farewell to the past single business model and property rights form and move toward grouping.These have led to an increase in the frequency of related transactions in daily economic activities,and the pattern of connected transactions has also changed.These new forms of connected transactions are more subtle than previous related transactions.This not only poses great challenges to the tax administration of the tax authorities,but also exposes the company to tax risks.Because of the “non-associative”external form of the new form of connected transactions,if the taxpayer has fulfilled the relevant tax obligations according to his own legal understanding,the tax authorities have determined that the taxpayer deliberately made tax arrangements to make related transactions."Non-associate" to achieve the purpose of paying less taxes,the deviation of the understanding of things between the two parties will lead to the taxpayer's rights in an uncertain state.Therefore,from the perspective of taxpayer's rights protection,this paper takes the new form of connected transactions as the entry point of the article,and through the specific analysis of typical cases,it leads to the specific problems in the new form of related transactions in tax avoidance,and expects to study from the perspective of tax law.Taxpayer rights can also be protected while safeguarding national tax revenue.In addition to the introduction and conclusion,the main body of this article is divided into four parts.The first part is an analysis of the status quo of taxpayer rights protection.Through the analysis of the new forms of anti-tax avoidance cases of related transactions,the author explains the damages faced by taxpayers in the anti-tax avoidance work of tax authorities: First,the purpose of economic behavior is doubtful,that is,whether taxpayer transactions do not conform to market transaction commonsense,does it necessarily mean In order to achieve tax avoidance purposes for taxpayers to use economic behavior arrangements;second,under the above-mentioned doubtful conditions,whether the tax authorities choose taxation approval will further aggravate the violation of taxpayer rights.The second part is a reflection on the legitimate reasons for the tax authorities to avoid tax avoidance.It is mainly based on the mainstream view of tax law scholars-legal theory and lawlessness as the cornerstone of analysis,and it is legal to propose tax avoidance.Although the tax authorities can carry out relevant anti-tax avoidance on the taxpayer based on the substantive taxation principle,they still need to bear the burden of proof and provide corresponding evidence analysis on the taxpayer's behavior,and cannot use the unjustified reason as the “shangfang sword”.There may be a logical loophole in the justifications identified by the tax authorities.The third part mainly discusses the irrationality of taxpayers to use taxation approval for taxpayers in the case that taxpayers may not have tax avoidance intentions and have fulfilled relevant legal obligations.This part is divided into three parts: First,analyze the applicable conditions of tax verification,and conclude that it is a kind of tax collection and management behavior that reduces the standard of proof;then,in-depth analysis proves the conflict performance caused by the reduction of standards;From the internal and external reasons,why the tax authorities choose taxation in the new form of connected transactions,which may be a tax dispute.The fourth part is the improvement of the taxpayer's rights protection mechanism.First of all,it is clear that the tax authorities should adhere to the formal taxation in the anti-tax avoidance work,but also adhere to the formal fairness,and use the principle of interest balance as the code of conduct to avoid infringing the rights of excessive taxpayers.It is concluded that the tax authorities not only pay attention to the taxation essence in the anti-tax avoidance work,but also insist on the fairness of the form and avoid Infringe on the rights of excessive taxpayers;further,proceed from the confirmation mechanism of the taxation verification to reduce the standardof proof,establish the certification standards that the tax authorities should follow in the law enforcement process,and solve the problem of uncoordinated administrative law enforcement and justice.Uncertainty about violations of taxpayer rights.Finally,through the establishment of the taxpayer's rights protection officer,the improvement of the quality of the tax authorities,and the prudent application of the supervision of taxation,three specific recommendations are established to construct a taxpayer's rights protection path.The three levels,from the right to the actual,are progressive and form a mechanism to protect the rights of taxpayers.The innovation of this paper is to study the new forms of anti-tax avoidance cases of related party transactions,so as to explore the problems existing in the current taxation agencies and the irrationality of the corresponding legal provisions,and provide feasible improvement on the basis of previous studies.It is recommended to contribute to the theory and judicial and tax administrative enforcement practices.The shortcoming of the article is that there are fewer direct related literatures because of the novel entry points.This paper analyzes the new forms of connected transactions by theoretical analysis and case analysis.However,due to the lack of practical experience,all the research results are based on the theoretical level.As for the actual operation effect,specific operations are needed.