With the improving of the concept of the rule of law and the enhancement of taxpayers’ awareness in China,how to better protect the rights of taxpayers has become the key to the current fiscal and tax system reform.The increase in taxable matters and the increase in taxpayers has made the coverage of law enforcement by taxation authorities continue to expand,making it difficult to avoid tax disputes.Under this background,the relief of the taxpayer’s rights,as an effective barrier for the protection of taxpayer’s interests,will play an increasingly prominent role in the protection of taxpayers’ rights.Without relief,there is no right.The protection of taxpayer’s rights depends on the formation and development of the taxpayer’s rights relief mechanism.When China promulgated the first Tax Collection Administration Law in 1992,the protection of the legitimate rights and interests of taxpayers was included in the legislative purposes of article 1,and provided for the relief of taxpayers’ rights.Afterwards,four amendments to the Tax Administration Law also emphasized the protection of taxpayers ’rights and interests,and continuously improved relevant provisions on taxpayers’ rights relief.There is a complementary and indispensable relationship between taxpayer’s right protection and taxpayer’s rightrelief.Without the need of taxpayer’s right protection,there is no necessity of taxpayer’s right relief,and the realization of taxpayer’s right cannot be guaranteed without the existence of taxpayer’s right relief.As the product of democracy and the rule of law,the taxpayer’s right relief has attracted more and more attention in the world,and it has also become a key issue for China to build a country ruled by law.From the perspective of the tax litigation cases tried by the People’s Court of Pudong new area in Shanghai,this paper finds the following problems in the current taxpayer’s right relief mechanism by analyzing the sample cases:the main body of taxpayer’s right relief is subject to great limitation;the double preposition of tax payment and reconsideration in the relief procedure sets great obstacles for taxpayers to seek relief;there are obvious deficiencies in other relief methods other than tax administrative litigation,and the effect of tax administrative reconsideration,tax reconciliation and tax mediation on the relief of taxpayers is not good,which does not play its due role as the way of taxpayer’s right relief.While analyzing specific issues,it compares the practices and experiences of taxpayer rights relief subjects,procedures,and methods of other countries outside the region,and reflects on the reasons behind the lack of China’s rights relief mechanism.The causes include regulating the right to sue,ensuring national tax benefits,avoiding waste of judicial resources,maintaining the credibility of tax authorities,and long-term neglect of taxpayer rights.Finally,starting from the problems in China’s taxpayer’s rights remedy mechanism,combined with its causes,and referring to and drawing on foreign excellent experience,try to improve China’s taxpayer’s rights remedy mechanism.By using the methods of normative analysis,case analysis and comparative analysis,this paper is based on a certain number of case samples,and follows the research path from actual to theoretical to practical.Compared with purely theoretical paper,it is innovative. |