Taxpayers Right Of Hearing

The realization of the taxpayers’ right to a hearing is a prerequisite for the realization of rightsof other taxpayers. Reality significance for better protection of the rights of taxpayers, thetaxpayers’ right to a hearing in the historical context of the current research. As a civil law countries,China has been the legal traditions of the "entity, light program".1996tax administrative penaltyhearing procedures implemented (Trial)"promulgated have to say is a milestone on the history ofthe development of the administrative legal. Tax administrative penalty hearing procedures toestablish the legal status of the taxpayers’ right to a hearing, taxpayers participate in statemanagement, a manifestation of the country’s political activities in accordance with the law.Taxpayers involved in state administrative activities, and played a positive role for the right tocheck on the executive abuse. However, enacted earlier, and the lack of auxiliary supportingmeasures, resulting in some problems in the actual operation, the hearing to lack feasibility,seriously affect the realization of the taxpayers’ right to a hearing. Therefore, we proceed from therealization and protection of the taxpayers’ right to a hearing on the status quo of the current systemof taxpayer administrative punishment hearing the problems specific content is divided into thefollowing five sections:The first part begins with an overview of the contents of the aspects of the definition, types, therole of the taxpayers’ right to a hearing. Tax administrative hearing system extends to the fromgeneral administrative hearing system, go to the hearing system development process of theevolution of the perspective of the taxpayers’ right to a hearing;The second part, the theoretical basis for the study of the taxpayers’ right to a hearing.Jurisprudence Constitution of the root of the root causes as well as the economic roots, in order toprove that the emergence and development of the taxpayers’ right to a hearing is in line with theproduct of historical development;The third part, on the measures for implementation of the taxpayers’ right to a hearing in theTax Administrative Hearing Procedure (Trial)"under the guidance of the development situation andexisting problems which;The fourth part, learn from the foreign taxpayer hearing system aspects. Hearing systemoriginated in the United Kingdom and in the United States has been the development of innovative,still relatively young country in terms of the administrative hearing system, the problem is todiscover the development, we must study the successful experience of foreign countries; Part V, the combined third and fourth part to improve our taxpayers the right to a hearingviews.