The Research On The Protection Of Taxpayers' Right To Know

The right to know is one of the important political rights of citizens.The embodiment of the right to know of citizens in the field of finance and taxation is the right to know of taxpayers,which is in the basic position in the system of rights of taxpayers,and is also the first right of taxpayers.However,compared with developed countries,the research on the protection of taxpayers' right to know in China is still at a relatively backward stage,and there are institutional gaps in the protection of taxpayers' right to know in China.On the one hand,the imperfection of the right to know guarantee system will infringe on the interests of taxpayers,affect the enthusiasm of taxpayers.On the other hand,it will result in the absence of national supervision and the lack of service awareness of tax department staff,which is not conducive to the benign and healthy development of the country.In view of this,the research on taxpayer's right to know protection has important value.Taking changsha city as an example,using questionnaire analysis in different stages of the tax collection and administration of taxpayers' right to know security problems,although taxpayer right protection in China has made some prog ress,but is still in a relatively low level,mainly reflected in the publicity of taxation lack of effectiveness,imperfect information disclosure system,tax discretionary transparency is not high,right relief channel impeded,etc,in order to further p erfect the system of taxpayer's right to know security in our country,The author put forward tax should strengthen the propaganda,raise the standardization of the information disclosure,improve the standards and procedures of discretion of the tax,stre ngthening the consciousness of taxpayers' rights,the aspects such as public interest litigation system,establish taxpayer in the tax legislation,tax law enforcement,the stages of tax relief to establish a more perfect taxpayer's right to know security system.