Research On Legal Protection Of Vulnerable Groups Of Society

Vulnerable groups is a relative concept, this special group of ancient times, there is at any time and space. 2002 "vulnerable groups" for the first time in the government report, further reflecting the state of the poor and the weak people's attention. National legislation and regulations through a series of gradually improving the quality of life of vulnerable groups of society, improve the lives of their rights.Fiscal relations as a norm of modern tax law, its nature is both a state law for financial income, but also protection of the rights of taxpayers, tax-based learning and implementing the idea of the taxpayer of its proper meaning. All times, both within the community there is a relatively special group - vulnerable groups, including taxpayers account, which requires special protection and support. From the moment the current situation of China's tax laws are gradually changing the concept of people-oriented, so the "tax on the protection of vulnerable groups," This study is a response to the historical trend.At present, China is in the primary stage of socialism, has been a special period from the previous planned economy to socialist market economy and a large number of human and financial resources into the import and development. State back to behind the scenes, not directly intervene in market management, paying attention to the development of private economy, law more and more attention. Now China's financial system has been planned by the past, class turned to seek the welfare of all people, for the whole society and development of the modern financial system, and gradually transition to the public finances. At this time the obligation is not limited to the taxpayer, the taxpayer's right to become increasingly important, also the importance the state and society,Countries, through updating and introduction of relevant laws and policies in order to protect the rights of taxpayers. In 2005 the government work report Premier Wen Jiabao, the repeated occurrence of the "reform" the word is part of "Zhuanhuan government functions Di administrative reform", you can see that the Chinese government is committed to You in the "omnipotent government" Xiang as Shekuaizhuyi market economy, public service delivery "service-oriented government" change. "In this process, the financial and tax law system has also shown a breakthrough in the development of the traditional 'social and public of' the tendency", reflects the Government's civil service based, community-based philosophy. In December 2009 the State Administration of Taxation announced to the public taxpayers have: right to information, confidentiality, tax supervision, tax returns, etc. 14 means the right to choose the right. This is my first time to the community should have the right to inform the taxpayer, in which the rights of taxpayers in the first place is the right to know, for the taxpayers in the future taxes to supervise the exercise provided the conditions. Although not perfect, but the past it has taken a big step underlines the status of State Tax Administration both equal attention and emphasis, reflecting the service-oriented government attention to the rights of taxpayers.From the perspective of tax law to define the vulnerable groups and to explore the tax law on the protection of vulnerable groups is also present us of the important issues.