The Study On The Status And Completing The System Of Protecting Tax-payers' Lights

Taxpayer's rights is the permission and protection for taxpayers to act or not to act a certain behavior, for taxpayers to require others to act or not act a certain behavior, when taxpayers perform tax paying obligations under the authority of law, which includes the legitimate rights and interests of taxpayers to receive relief and compensation for violations. It has a statutory nature, reality, and correspondence, and specificity. The rights of taxpayers are divided into substantive rights and procedural rights. Substantive rights include the right to pay taxes according to law, the right to pay taxes fairly, the right to subsistence and other legitimate rights. Procedural rights include the right to know, the right to require procedures moderator for a neutral operation, the right to equal treatment, the right to statement and defense, the right of privacy, the right to be heard and the right of relief etc. Since the reform in the past three decades, whether in legislation or in law enforcement, protection of the rights of our taxpayers has got more and more attention in our country, and we've also got some achievements and progress. Overall, however, the level of China's protection of the rights of taxpayers is not high. First of all, it is manifested in the lack of constitutional protection of the rights of taxpayers. The'Constitution'is lack of relevant provisions for the protection of the taxpayer's rights as a nation's basic law, merely regulates that'citizens have the obligation to pay taxes according to law', but neither regard the taxpayers'rights as the statutory rights and principle regulations nor establish rightful position for the taxpayers'rights at the constitutional level. Secondly, it is often been violated by the executive authorities to pay taxes under the law. In real life, the tax authorities have a lot of discretion. Over the years, China has followed the planned revenue model and plans to introduce a scientific level of taxation is very low, the task formulation is fully constrained by the budget, resulting in'drawing the tax','severely punish'and other serious violations of the taxpayers'rights. Meanwhile, taxpayers'qualifications and scope of the proceedings are limited. the taxpayer's lawsuit enthusiasm, which has led to the low rate of prosecution of tax Administrative Litigation and the high rate of withdraw. To further enhance the level of protection of the rights of taxpayers, it must legally definite the taxpayers'rights clearly and fully on the level on'constitutional', definite National People's Congress the exclusive right of tax legislation, regulate the government's tax act; we should pay attention to cultivate and foster awareness of the rights of taxpayers, and establish China's system of legislative protection of the rights of taxpayers, improve the relationship of tax paying and collection, improve the human rights protection systems from the legislative, executive, judicial aspects.