Research On The Legislative Issues Of Taxpayers' Rights Relief In My Country

Finance is the mother of a country's general government,and taxation is the source of a country's finances.Therefore,in a country where fiscal-related laws exist,taxation is an indispensable element of money economy in a country.Some tax law scholars pointed out:"The tax law is mandatory and non-treat payment,and there can be no obligation to obey only if there is a legal basis,because there may be violence or democratic abuse by the majority.In order to protect the minority,the tax law should be strictly equal." China's current tax-related legislation,although China's constitution,administrative regulations,rules,and regulatory legal documents and other tax-related legal documents at different levels have corresponding provisions on the tax law,there are still existing tax laws that emphasize collection management and underestimate the protection and relief of rights.Wait for some legal issues.In view of the professionalism and particularity of my country's tax law,this article mainly attempts to start with the basic theory and practice of taxpayers' rights protection and relief,and analyzes the role of legal documents at different levels in the protection of taxpayers' relief rights and the protection of national taxation rights.There are some legal issues in the exercise and other aspects,and then the corresponding legal suggestions are put forward,with a view to systematically exploring the protection and relief of taxpayers' rights from a legislative perspective,and lay a solid legal theory and practical foundation for the balance and stability of the tax collection relationship.This provides useful suggestions for the improvement and development of my country's fiscal and taxation system.This article is divided into four parts.The first part is an overview of the relevant theories of the taxpayer's rights relief legislation in my country.This article starts with introducing the theoretical and practical significance of taxpayer rights relief in my country,and clarifies why we need to study this issue,that is,the positive significance of improving taxpayer rights relief legislation will bring to the improvement of relevant legislation in our country,and then introduce the study of taxpayer rights The basic concept of the remedy legislation should provide theoretical reference for the taxpayer's rights remedy legislation.The second part is the current status and existing problems of the taxpayer's rights relief legislation in my country.The current status of the taxpayer's rights relief legislation in my country is mainly from the perspectives of the constitution,laws,administrative regulations,and regulations,and conducts the current taxpayer rights relief legislation in my country.Sort out and point out the problems in the legislation.The third part is the legislative system of taxpayer's rights relief outside the territory and its reference.This part introduces four representative countries and regions,namely the United States,Japan,Canada,and China's Taiwan,the advanced legislative experience of taxpayer's rights relief.Through the research on the taxpayer relief related legislative systems of these three countries and one region,it puts forward the reference points for the improvement of the current relevant legislation in our country.In the fourth part,on the basis of integrating the legislative authorization issues raised in the previous article,drawing on the relevant foreign legislative experience,and combining the latest relevant legislative developments,it proposes a specific legal path to improve our country's legislation on taxpayer rights protection and relief.According to the concept of "no relief,no rights",firstly at the constitutional level,it is recommended to include the legal principles of taxation and the rights of taxpayers into the constitution,and to clarify the authority of tax legislation from the height of the constitution to avoid taxation due to the arbitrary nature of legislation.Human rights cause damage.Secondly,at the legal level,from the perspective of taxation substantive law,the current taxpayer's rights legislation can be remedied by formulating the "General Principles of Taxation" to clarify the specific rights and obligations of both parties,so as to protect and relieve taxpayers' rights.Provide a legislative basis;from the perspective of the taxation procedure law,taxpayers can be dealt with by improving the "dual preposition" provisions in the "Tax Collection Management Law" and introducing a diversified dispute resolution mechanism in the "Tax Collection Management Law".Right relief,the last right protection barrier,provides relevant legislative basis.Finally,at the level of other special legal documents,through the improvement of the relevant provisions of the "Tax Administrative Reconsideration Rules",the relationship between the reconsideration agency and the tax agency is clarified to ensure the independence of the reconsideration agency,expand the scope of the administrative reconsideration review,and guarantee the taxpayer's right of statement and defense.This enables the administrative reconsideration system to play a maximum protection role in the taxpayer's rights relief.It is hoped that through the legislative perspective,all legal levels can work together to truly provide effective protection for taxpayers' rights relief.