Research On Related Problems Of Tax Affairs Disclosure System

Along with the in-depth tax reform, the tax revenue of our country is mounting up, and the tax policy also is consummated and changed gradually. Even so, it is very difficult to obtain the related information for the taxpayer. Which is disadvantageous to the economy development, and violate our objectives to join World Trade Organization. Therefore it is urgent to vindicate taxpayer's right to know. So, in order to protect taxpayer's rights and interests, we must open the formulation of taxation policy and taxation information. With the development of society, the foundation and conditions of tax affairs disclosure system are established, such as the shift of government functions and civil society.Theoretically, the right to know of taxpayer is the foundation of tax affairs information disclosure system. The two are related. If we know the main body and the object of the right to know of taxpayer, as well as the ways of realizing and the means of relief, tax affairs disclosure system could be founded.At present, the tax affairs disclosure system is inchoate in our country. State Administration of Taxation has identified the tax affairs disclosure system on the Background of government affairs disclosure, and 6407 tax authorities nationwide have established the tax affairs disclosure systems on this basis, which indicates the standardization and orderly tax affairs disclosure system. The tax affairs disclosure system has obvious gap in our country compared with that abroad.In order to construct the perfect tax affairs disclosure system, we must reform tax affairs disclosure legislation, tax affairs disclosure execution and tax affairs disclosure relief. First, we must design the tax affairs disclosure system through legislation as well as policy support in our country. Next, in our country, the collection organizations are responsible for taxation collection, and management organizations are responsible for Daily Management, and inspection organizations are responsible for Tax Inspection. The three aspects separately manages to the taxpayer. Only the three aspects work completely, the tax affairs disclosure make progress greatly. Finally, the Administrative Reconsideration is the main way of tax affairs disclosure relief. But it has some questions in authority and effectiveness. Only the combination of the internal relief procedure with the outside supervision and the judicial process can guarantee taxpayer's rights.