Research On The Protection Of Taxpayers’ Rights In Tax Compliance Agreement

The development of the new public management and the new contract doctrine is the theoretical basis of the birth of the tax compliance agreement,and the current tax laws and regulations of our country still need to be perfected and even in the state of blank deficiency.This provides a realistic social background for the tax compliance agreement to be applied by the tax authorities of our country.As a new way of tax administration,there are many rights in the tax compliance agreement or implicit in the tax compliance agreement,including the application right of the tax matters,the right of the honest tax estimation,the right of self-control of the tax,the security right of the tax-related information and the right of the individual tax service,etc.,both the legal rights and the contractual rights,The invention has the advantages of active rights and defense rights,both the rights of the existing entities and the procedural rights and the various attributes,and the current situation of the deficiency of the relevant rights of the tax enterprises in the current tax laws and regulations in China,has positive significance to the realization of the legitimate rights and interests of the taxpayers,And the tax compliance degree of the taxpayer is improved.However,the right protection of the taxpayer in the tax agreement is faced with the dual dilemma of law and reality.In the law,whether the agreement breaks through the legal principle of the tax and whether the legal effect is still in question;in reality,the terms of the agreement are too rough,and the non-perfection of the performance mechanism is restricting the realization and protection of the taxpayer’s rights in the agreement.The reason is that the tax rule of China is not perfect,there is the problem of the legislative purpose that the right of the taxpayer is protected as the core,and the tax idea of the administrative compulsory management which is dominant in the long term is difficult to change,and the detailed specification of the tax compliance agreement is lacking.Taxpayer in the Tax Compliance Agreement The protection of rights needs to analyze the characteristics of similar tax compliance agreement mechanism in foreign developed countries,and seek the specific improvement path in combination with the specific tax situation of our country.In this paper,the protection of the right of the taxpayer in the tax compliance agreement should have the right basic guidance.First,we should adhere to the two principles of tax law and procedure,and protect the rights of the taxpayers in the tax compliance agreement from the aspects of the substantive law and the procedural law.In the end,it is necessary to emphasize the spirit of the contract,and the demand must be based on the public interest of the society,and the real will of both parties should be reflected in the equal consultation,and the performance of good faith can be realized.Be aware of the obligation of responsibility.Under the basic guidance,the protection of taxpayers’ rights in the tax compliance agreement needs to be improved concretely.This paper puts forward that the first need to make it clear that the nature of the tax compliance agreement is the administrative agreement,and that the taxpayer rights in the agreement are legal and effective,the second is to improve the procedural control,practice the open system,seek social opinions,strengthen internal supervision,and so on.Third,it is necessary to refine the content of the terms of the agreement and set up more detailed terms of rights and obligations to make it more enforceable;fourth,draw lessons from overseas experience,strengthen the communication mechanism between tax enterprises;fifth,introduce the tripartite cooperation model,try to join the tax intermediary service institutions in the tax compliance agreement mechanism;sixth,improve the breach of contract relief machine.System,open up the channels of right relief,clear tax authorities responsibility.