Research On Protect Tax Payer's Right In China

With the development and perfecting of Chinese market economy, it's been common sense that the tax payer and tax authority should pay and collect tax by law, but government and tax authority pay more attention on taxpayer's payment obligation while less on protecting their right relatively. As a result, more and more taxpayer's right protection is in demand. Research on such a topic helps recognize the essence of tax by law again. It's also benefit taxpayer's right consciousness enhancement, tax collection and government financial budget regulation. So the writer of this article gives suggestions on protecting taxpayer's right based on tax practice, theory and research on problems and reasons on this topic nowadays.First, the article gives the answer to what's taxpayer's right based on research on tax essence. Second, problems and causes derive from legislation, taxpayer, tax collector and tax user. Finally, it gives suggestions from four aspects in order to protect taxpayer's right. They are as following. First, enhance legal system development. Second, strengthen taxpayer's right consciousness. Third, regulate tax authority by establishing sound guarantee system. Fourth, regulate government behavior. Based on investigation, analysis and summarizing the article aims at pushing taxpayer's right protection, tax by law and development of market economy forward to a larger extent.