Research On Taxpayer's Right Of Supervising Tax-using

Tax is the main source of state financial revenue. The use of taxation is an extremely important aspect of financial management. It is directly related to a country's political, economic and social development and social well-being of the public. Tax is a small matter, while the use of tax is a big thing. Taxpayers as the ultimate owners of the use of public funds from the tax enjoy the absolute right of supervision of course. The supervision of using tax by taxpayers is a taxpayer as the taxpayer with a tax supervise on the taxpayer's use of purposes, the use of scale, the use of reason, the use of manner, the use of efficiency, the illegal expenditure of tax questions and correct behavior, and on the tax proposals and ideas on how to use the right. The supervision of using tax by taxpayers is directly derived from the basic right of a citizen in a constitution. It is a logical extension of the field of taxation on the citizen budget oversight and management of the State things in a constitution. People's sovereignty theory, public finance theory and tax legal principle constitute the theoretical basis of using tax supervision. In China, to establish the using tax supervision is the actual needs of transforming to taxation-oriented country, regulating financial expenditure management, preventing unlimited expansion of state tax power, and improving tax law compliance.With regard to the protection of using tax supervision, although China has initially established the Constitution as a guide, the budget law and other related laws and regulations, basic legal system as the main system, and in practice in recent years have also been actively explored, such as the implementation of sector budget reform, the establishment of a centralized treasury payment system, the implementation of government procurement, the pilot reform of budget performance, and promoting of public budget, strengthening auditing and supervision, improving the people's congress supervision, the protection of using tax supervision is still very weak, there is no constitutional protection in place, lacking more budget monitoring, the taxpayer's right to know are not fully satisfied with the tax audit is difficult to effectively play the role of oversight functions, the taxpayer litigation, and many serious deficiencies, which seriously restricts the right of taxpayers to use tax monitor the exercise of public financial reform process.First and foremost, in order to further improve the legal system concerning the supervision of using tax by taxpayers, we should be based on current national conditions, draw lessons from the advanced experience from abroad in the multi-disciplinary approach. We should nail down the right of the dominant position of taxpayers in the Constitution, stipulate and endow taxpayers with the right to know about the supervision of using tax, introduce the system of unconstitutional examinations, and strengthen the protection of supervision of using tax in the constitution. So to speak, we should establish scientifically principles of the public budget in our country, highlighting the legal status of the budget and effectiveness, standardizing the budget approval process, establishing the approval system of examination project by project and the system of budget hearing, strictly controlling the budget adjustment, strictly investigating the responsibility of violation the budget law, hardening budget restriction, refining and clearly indicating the specific content regarding knowledge of the supervision of using tax, clearly indicating the subject of duty concerning the supervision of using tax and legal responsibilities, establishing a multi-level, multi-domain system of legal protection of the supervision of using tax to build the "sunshine finance". In the meantime, we should further strengthen auditor independence, actively promote the transformation of audit, expand the scope of public audit, and strictly implement the audit correction and responsibilities. Last but not least, on the basis of constitution, we should assimilate and master the reasonable and mature content of the current Civil Procedure Law, Administrative Procedure Law and the related judicial interpretations, and gradually start the lawsuits from taxpayers by improving laws and regulations to realize effective supervision over the using tax by government and its ultimate accountability.All in all, we must ensure our tax come from the people, used by the people, and serve for the people.