The Protection And Improvement Of Taxpayers' Rights

Under the globalization, the foundation and improvement of the taxpayer right protection helps clarifying and realizing the rights of the taxpayer, and helps realizing the domestic and international revenue income. Slack law enforcement and official capacity abuse of the subject of taxation could be prevented. And the revenue in real meaning could be realized by the effective supervision of taxpayers, ensuring the performance of the taxation subject's own obligation owned to the country and the duty to avoid national tax loss. Besides, the foundation and improvement of the taxpayer protection helps to state the taxpayers'basic rights in legal form, and helps to explicit the obligations and rights of subjects of taxation. Thus, the enforcement of duty to pay tax is not a simple action, but the reflection of the social status and value, which creates the social responsibility. Meanwhile, the national and social interest could also be realized and protected when the self-interest is realized. Therefore, whether the subject position of the taxpayer could be rendered and whether its legal right could be protected not only concerns the development and the improvement of the national revenue constitutionality foundation, but also influences the process and development of the legal system foundation of our socialist democracy.In western developed countries, the citizens are clearly about their rights and obligations on tax, and know how to protect their rights in legal way. But, in our country, legal system is not perfect due to the primitive stage of the market economy, and the unreasonable phenomenon that obligation is emphasized and right is ignored still exists. In terms of revenue, legal sense has been strengthened, which appeared in the popularization of the awareness on legal and initiative tax paying. However, very little is known about the taxpayers'rights and the dissemination on tax bears'right is insufficient. Problems such as the uncompleted system, vague understanding, and the not strictly enforced revenue law appear in the revenue legislation and enforcement authorities. As for the right and position of the taxpayer, no emphasis is put on both theory and practice. The legal status and social status are not in the place where they should be. In the past, obligation is over-emphasized is the legal system, reflected in the taxpayers'obedience to the authorities. The taxpayer right protection is in absence and embarrassed situation for quite a long time. The legal system changes a lot with the progress of the market. The obligation standard leans to the right standard step by step. The right takes the leading position in the right-and-obligation relationship. The performance of the obligation is to protect the realization of the right. The writer takes the title of the Taxpayer Right Protection just for the influence of this change.This paper takes the concept analysis method to discuss the right of the taxpayer by introducing the concepts of taxpayer and the right of taxpayer. The basic principles of taxpayer right protection are clarified by the analysis of theory foundation of taxpayer right protection. And relative measures and suggestions are proposed, considering the status of the taxpayer right protection in our nation. This paper is divided into five parts except for summary and conclusion:Chapter One Concepts on Taxpayer and Right of TaxpayerStarting on the concept of taxpayer, different understanding of domestic scholars is introduced, and their shortcomings are also pointed out. Then the definition of taxpayer is concluded-taxpayer is the subject of taxation, the natural person or artificial person who owns the right and carries the obligation in the tax legal relationship. Based on the definition, the writer analyzes the important concept of the taxpayer right, pointing the statuary nature of the taxpayer right and the integration of the right and obligation of the taxpayer.Chapter Two Theory Analysis of Taxpayer Right ProtectionTo provide theoretical support for taxpayer right protection from the origin of the revenue. The writer proofs that the origin of the revenue is the contract result after the economic gaming through the contract doctrine view, and concludes that contract doctrine contains the thought of taxpayer right protection. On another hand, this paper discuss the theory foundation of the taxpayer right protection from the standard of right doctrine, statutory revenue doctrine, revenue equality, revenue nature and other aspects.Chapter Three The Basic Principles of Taxpayer ProtectionThree principles that should be complied to protect the taxpayers'rights in our nation are discussed: effective protection of tax bears'objective right principle, subject and legal revenue principle, and revenue equality principle. This paper points that"equality principle"is the basic principle, and the"effective protection of tax bears'objective right principle"and"subject and legal revenue principle"are double pillars. Only when the three principles coordinate together the tax bear right could be protected better.Chapter Four Relative Suggestion on Protecting the Taxpayers'RightsThis paper proposes relative suggestions on theory and legal system foundation, through the analysis about the practical situation in our country, combining and taking the foreign tax bear right protection for reference. As for the specific legal system construction, the writer proposes several suggestions, such as amending the Constitutional Law, formulating"Basic Revenue Law", reforming the revenue legislation system, ensuring the taxpayers'right on participating the revenue legislation and revenue policy. This paper also proposes six specific measures, such as strengthening the restriction on administrative organization for tax revenue collection, improving the dissemination on the taxpayers'right, founding the open financial system, setting up the organization for protecting the taxpayers'right, and formulating the plan for helping the taxpayers, and carrying out the revenue agency policy. These proposed suggestion and measures constitute the initial idea about the taxpayer right protection system, being meaningful in both theory and practice for tax bear right protection in our country.