Study On The Protection Of Taxpayers' Rights In China

As the product of market economy, democracy and Rule of law, taxpayers'rights draw increasingly attention of various countries in the world。Developed countries give the taxpayer's rights to an all-round protection at all levels. With the gradual improvement of construction of the legal-system, the protection of the rights of taxpayers subject to a certain degree of concern. However, compared with many developed countries, Current tax laws and regulations to taxpayers from the theoretical basis for the right, and to building the right system and the realization of the rights are incomplete. Therefore, it is necessary to protect the rights of taxpayers subject to systematic studies, this article is precisely such an attempt.According to the concept,characteristics and significance of taxpayers' rights, this thesis by using comparative analysis,interdisciplinary analysis,conception analysis and other methods elaborates the basic theories of the protection of the rights of taxpayers, analyzes and summaries the achievements and shortcomings of taxpayers' rights. By learning experiences from foreign countries on the basis of protection of taxpayers' rights, this thesis come up with the target-oriented imagine according to the respects of tax concepts, tax legislation, tax law enforcement, tax jurisdiction and so on.This thesis is divided into four chapters. The first chapter is the introduction。The second chapter is the rights of taxpayers' basic theoretical part, this is one of the focuses of this article and the starting point of the full text. In the chapter, the concept,characteristics,and necessity of taxpayers'rights, have been explained in a systematic way。The final length again from the political, economic and law point of view demonstrates the basic theories of the protection to taxpayers' rights. The third chapter is the status of China's protection of the rights of taxpayers. This part analyzes the present situation of the protection of the rights of taxpayers in our country and points out the achievements we have achieved during the process of the protection of the rights of taxpayers and mainly summaries the existence problems of taxpayers' rights. My analysis shows that there are problems such as the poor awareness of taxpayer's rights, the inadequate legislation of the protection of the rights of taxpayers, tax enforcement ignoring rights of taxpayers, poor judicial protection of rights protection of taxpayers and so on. The fourth chapter is to improve the protection of the rights of our taxpayers' imagine. This is another focus of this article, all of the end-result study. I think the taxpayers should be the protection of the rights of a comprehensive multi-level. Therefore, by learning experiences from foreign countries on the basis of protection of taxpayers'rights, this thesis come up with the countermeasures on improving the protection of the rights of taxpayers according to respects of tax concepts, tax legislation, tax law enforcement, tax jurisdiction and so on.This thesis tries hard to discuss the optimality of the protection to taxpayers' rights in theoretical basic and specific aspects in order to refer help in the protection to taxpayers' rights in our country.