Legal System To Protect The Taxpayers' Right To Know

Our country is country under the rule of law, the law of idea already thorough popular feeling. With the increasingly perfect laws in China, the advent of the information age, taxpayer rights consciousness gradually improve, taxes in accordance with law, the taxpayer right have been mentioned higher theoretical level up. Taxpayers pay attention to is not the amount of pay taxes, and related to tax law for the specific provisions publicans, taxes, tax service flow and expenditure, government information publicity degree of concerned and upgrade to a new height. Taxpayer right this right was first established in western countries, as the era of progress, economic development, now has been introduced to the taxpayers' world and had different degrees of development. Our country to taxpayer right legal theory study compared to other countries started quite late, in its theoretical aspects of research or compare puerile. The current domestic legal protection for taxpayer right is still not perfect, therefore, the taxpayers'right to analyze and study on the one hand may in further enrich said the legal theory, on the other hand may intensify the taxpayer rights protection efforts.The first part of this text discusses the taxpayers the theoretical basis of right legal system in China, which includes the right to know the meaning, characteristics of taxpayers, properties; Our taxpayers'right to the relationship with related rights, including civil right to know and taxpayer confidentiality; Our taxpayers the theoretical basis of the right to know the people's sovereignty, including the rights and obligations of the thought, taxpayers equal thought, tax relative statutory principle, principle of tax justice; Our country legal system for taxpayers'significance of research.The second part to our country legal system present situation right there the taxpayer is discussed, and then puts forward some problems, and Suggestions for these problems, and made the cause analysis.The third part mainly to the foreign countries'on taxpayers are analyzed, carefully studied the United States, Canada, England, Australia, Japan and other countries to the taxpayers'right to the legal system in China, and compare with, sums up some experience should learn from our country.The fourth part mainly in our taxpayers'legal system based on the present situation of our country legal system of perfect taxpayers'. Because our country to taxpayer right of relatively late start, in combination with taxpayers' actual operation system in China of the specific conditions of the recommendations.