Theory Of Honest Taxpayers Tax Presumption Of Rights

Tax, in China was widely seen as a purely obligations, the taxpayer’s rights to fulfil hisobligations only. Franklin has a famous saying "the person’s life there are two things is inevitable,death and taxes. This shows that the taxpayer’s obligation in civil already entrenched:"as a citizen,we should conscientiously fulfill its obligation to pay tax, citizens only after payment of taxes inaccordance with the law, state to the tax income as provide citizens with public service capital toserve the citizens, citizens can better enjoy the countries to provide public services." Such theory isdeeply rooted in the hearts of the people, on the one hand, because the national tax authority hasbeen heavily emphasized the necessity of tax, emphasize the taxpayer’s tax liability, ignored therights of taxpayers enjoy; On the other hand because the tax shall be protected by the state politicalpower, the tax authorities in the process of administrative law enforcement played down thetaxpayers’ rights, to enlarge their administrative power to cause the tax status not equal on bothsides.Coupled with the relevant tax law in China lacks the effective system, restricting the publicpower of the state in the course of time, the right of taxpayer gradually neglected. It is often seen.such cases, not only violates the principle of tax law, and contrary to the spirit of the modern tax law.In the long run, long for taxpayers in the unequal status, not only hinder the development of thenational public service, but also hinder the development of modern law, and even reversephenomenon.In recent years, In recent years, in the study on the rights of taxpayers, tax honestypresumption of rights leads people widely concern. Honest tax presumption of this right and theright of criminal law "the principle of presumption of innocence" is very similar, suspects intereststo right of the defendant’s criminal law by limiting the country’s penalty power to protect thefundamental rights of the offender, and honest taxpaying presumption of rights is a tax law bylimiting the state’s administrative rights to protect the basic rights of taxpayers. This right in the firstplace in the rule of law is relatively developed country attaches great importance to the taxpayerrights protection, have been proposed and practice, and this right in our country’s legislation andpractice is still in the blank.This article from the basic concept of honest taxpayers tax presumption of rights, on the basisof the theory of jurisprudence on the elaboration. On this basis, to the United States, Australia,Canada and other countries of the mature theory and compares and analyses the legislativeexperience to draw lessons from the advanced achievements to honest tax on the presumption ofrights legislation in our country. By focusing on analysis of the negative impact of tax honesty loss of presumption of rights, and the present situation of legislation in our country at present, thetargeted put forward about the rights of the legislative ideas, establish a complete set of from theconstitution to tax basic law, from the real right to the program’s rights guarantee system. Taxhonesty and the establishment of the presumption of rights on the one hand, to be of greatimportance to the progress of our country’s tax law, on the other hand will also be the taxpayers’rights protection to new heights.