On The Protection Of Taxpayers' Rights In Individual Income Tax Law

From two perspectives, that is human rights and legal rights, analyzed the theory of taxpayers, and summarized the basic content of the rights of taxpayers. Through the analysis of human rights theory, I derived the theoretical basis on protection of the rights of taxpayers. From both substantive rights and procedural rights to analysis legal level of the rights of taxpayers, made the importance of legal protection of taxpayer rights, and that is individual income tax law as a direct tax greatly affect the rights of taxpayers, so we must pay attention to the relevant individual income tax system. From the individual income tax on the survival rights, property rights, the right to a fair tax, the right to development and the rights to education, these five aspects, I analyzed the affections of individual income tax law impaction on the rights of taxpayers. From tax model, tax deduction system and tax rate to analyze the individual income tax of the United States, Britain, France, Germany and Australia, in order to provide theoretical sup portion. I collected a number of theoretical information on the protection of the rights of taxpayers from Chinese scholars, Chinese experts, foreign scholars and foreign experts. I made constructive suggestions comments on the reform of Chinese individual income tax law. For example, the tax model of individual income tax will become comprehensive income tax system; deduction system will pay more attention to the protection of the rights of taxpayers; tax rate will become more reasonable; tax unit will become family rate; it will establish tax price index-linked mechanism; the individual income tax will pay more attention to the protection of the survival rights.