Taxpayer’s Participation Rights In The Tax Legislation Research

Third Plenary Session of the18th CPC Central Committee proposed that fiscaland taxation system is an important guarantee of state governance. Scientifictaxation system is to optimize the allocation of resources, maintaining market unity,promote social justice, to achieve long-term stability of the system to protect thecountry. Improve the tax legislation will be the construction of China’s legal systeman important part of socialist characteristics. The taxpayer’s right to participate in thetax legislation refers to the ways and means the taxpayer is entitled by law to expresstheir views, participate in the formulation of tax law changes, positive impact on theactivities of the tax legislation. With the development of market economy, socialtrends diversification of interests, and the interests of taxpayers there are differentdemands. In the tax legislative process, in addition to giving taxpayers the right totax laws and regulations, taxpayers should also be involved in the establishment of asound system of security of tenure, expanding taxpayer participation channels, so asto make the tax legislation into account the interests of all, to make the legislativeprocess open and transparent, good law in the true sense. However, in practice thetax legislation of our country, a late start due to the tax legislation, tax the legalsystem is not perfect, the taxpayer’s tax legislation can not be guaranteed the right toparticipate. Party Fourth Plenary Session of eighteen proposed building a socialistlegal system with Chinese characteristics, we must adhere to legislation first, toimprove the quality of legislation, to further promote the scientific and democraticlegislation, improve the legislature dominated all sectors of society to participate inan orderly way and legislation to broaden citizens’ orderly participation in thelegislative route. Thus, the taxpayer involved in promoting tax legislation is aninevitable move towards the construction of a democratic rule of law, but also animportant way to improve the tax legislation. In the next stage, our tax legislationshould improve the legislative institutional mechanisms, develop channels andmeans of civic participation, improve procedural justice law actively try and explore.Through literature analysis, value analysis, historical research methods, comparative analysis and other research methods, the legal basis for our taxpayersinvolved in tax legislation and constitutional basis, social basis for analysis, a clearsense of the taxpayers involved in tax legislation perfect lie. By analyzing theshortcomings and lessons learned practice of tax legislation, there is currentlyinvolved in legislative activities taxpayer, the taxpayer summed up the developmentdirection of the right to participate in, and make sound recommendations.