To Do The Real Protection Of The Rights Of Taxpayers Under The New Situation English Summary

There is a saying in the United Kingdom "tax is the mother of the representative". The United States in the Revolutionary War slogan shouted " do not pay taxes if no elected representatives ". Marx said the tax is a gold chains "can be used to strangle the absolute monarchy". It’s visible that the awakening of the awareness of the rights of taxpayers is an integral part of the States to promote democracy in the bud and the rapid development of endogenous forces. The tax has become increasingly real to be felt, with sensitivity, as well as the taxpayer’s consciousness now. It can be said that China has ushered in the era of "tax sense ". How to respond to the needs and aspirations of taxpayers increasingly personalized, full respect for the legitimate rights and interests of protecting the taxpayer, and also explore the protection of citizens’ rights in China, out of the path of democracy and the rule of law of socialism with Chinese characteristics has become a "stepping stone", a "touchstone" moretax authorities to achieve service transformation process of the primary obligations and responsibilities. This will combine theoretical analysis, starting from the development of protection of the rights of taxpayers origin, analysis of the current status of the protection of the rights of taxpayers from a practical point of view, the problems and the reasons, learn from the successful experience in Europe and the United States, based on the "three times theory, analysis for ourtaxpayers the right to protect the localized suggestions and countermeasures.