The Protection Of The Taxpayers’ Rights In The Reform Of The Individual Income Tax Law

With the protection movement of the taxpayers’ rights rising worldwide, strengthening protection of the rights has gradually become the mainstream of the tax reform. The degree of protection of the taxpayers’ rights has become one of the important guarantees of the level of protection of human rights. As one of the important tax in the world, individual income tax is an important tool used by the government to intervene in the social activities of economic levers and adjust income distribution, which has an important significance in the national economy and social development. The reform of the individual income tax law amendment relates to the development of the national economy impacts on the living and production of the broad masses of the people directly, and affects the realization of the right of the majority of taxpayers.Taxpayers are in a relatively weak position relative to the national tax authorities, since their rights are easily overlooked in the face of state power. However, only the realization of the protection of the rights of the good majority of taxpayers can arouse the enthusiasm to create wealth. In addition, the realization of the protection does more contribution to the organization of financial tax income, to the regulation of social income distribution, to the stabilization of the socio-economic.The article examines the taxpayers’ rights from the constitutional perspective, and provides theoretical support through the relationship of constitutionalism and civil rights and the private property rights of citizens, and the relationship between private property rights and taxation. The second chapter expounds the importance of the protection of individual income tax payers from two aspects.One aspect is the important function of individual income tax in the socio-political and economic aspects:the organization of financial income, the regulation of social income distribution, and the stabilization of the socio-economic. The other aspect is the impact of tax reform on the taxpayers’ right to adequate standard of living protection:the basic principles and specific system followed. The third chapter exposes that China’s individual income tax law is inadequate protection of taxpayer rights from five aspects:tax model, expense deduction system, tax rate, the provisions of the tax unit, and taxpayer service levels. The forth chapter elaborates for the revelation of our tax reform through the individual income tax reform to protect the contents of the taxpayers rights in developed countries in the1980s and1990s, and in the21st century. Chapter5in accordance with the general trend of "simplified taxation system, wide tax base, low tax and stricter tax collection", and the principle of "fairness and efficiency" in line with China’s national conditions, makes several suggestions of China’s individual income tax law reform in the tax system, the taxpayer specific rights protection and the improvement of supporting system to perfect the deficiencies in China’s individual income tax law In this way, better system of protection of the rights of China’s individual income taxpayers can be make.