The Right Of Taxpayer

Since long, taxpayer's right problem is always ignored in our country. At the same time, the concept about taxpayer is confused both in theory filed and law filed. As a result, it is not equal between in tax collector and taxpayer. Rights and duties is an inalienable continuum, it is unfair to think that taxpayer only have duties. Therefore, I think, there should be exist the right-taxpayer as the opposition of obligation taxpayer, and the taxpayer is composed of obligation taxpayer and right-taxpayer .For this, my paper will discuss this problem in three chapter:Part one; I will analyze the content and right of taxpayer. First, I will re-definite the taxpayer. In the past, our country thinks taxpayer more duty than right, as we all know, the right is equal to the duty, and this definition is unfair and un-overall. Therefore, I raise the concept of right-taxpayer, and re-definite the concept of taxpayer. The taxpayer should include the obligation taxpayer and right taxpayer as whole. Second, in the view of tax law, our constitution only discuss that pay tax is the obligation of citizen but the right of taxpayer, It is unfair too. The law should raise the level of taxpayer.Part two review the reason and the present condition of taxpayer right imperfect. First, our taxpayer lacks the right from the feudalism period to the reform and opening period. Second, there have five reasons about the lack of taxpayer right: 1.History and culture.2.The tax law.3.Both the collector and payer ignore the right of taxpayer.4.The use of tax revenue can not be open to the public.5.The lower efficiency and higher cost of our tax collection in the present.Part three; I will give the countermeasure to the taxpayer right. First, we should learn the good experience from USA, Canada, England and OECD. Second, we should enhance the protection of our taxpayer's right and establish the harmonious relationship between the collector and payer: 1.Enhance the protection awareness of taxpayer by themselves; 2.Enhance the tax collect level and the quality of collector; 3. Perfect law system, promote a taxpayer law position; 4.Open the use of tax revenue to the public; 5.Perfect society guarantee system and enhance Public service construction.