The Right Of Application For Refund Of Tax Paid Of Taxpayer

In tax legislation and tax research in China, it always partially focuses on putting state in the first place and misunderstands the principle of tax priority so that it neglects the protection of taxpayers’ rights. Although taxpayers’ obligations are stipulated in detail,their rights relatively lack specific stipulations. While performing the obligation of paying taxes, taxpayers should enjoy certain rights, including the right of privacy secrecy, the right of being informed as well as the right to claim refund as studied in detail in the text.when they have paid taxes without due obligations or according to laws, but previous effective legal basis wiped out due to some reasons after their completion of obligations,taxpayers should enjoy the right to claim refund from tax authorities. That is the right to claim refund. In this text, by analyzing the right to claim refund, it shows that attention should be paid to the protection of legal rights as well as the tax power.Besides, it strives to explore the theoretical research of new law amendment to article85 about confirming the conditions of modification and improvement of the right to claim refund. It also provides advice on tax collection and arrangement for the tax authorities in order to solve many plights in the current tax collection and arrangement, emphasizing the protection of taxpayers’ legal rights and interests on basis of maintaining the tax power.There is the significance in research of both theory and practice, the nature of tax law relation, the study and exploration of the question that whether the tax authorities and taxpayers should have equivalent rights and status as well as the understanding of the nature of the law definition and material imposition principle. On the other hand the practice will affect the completion of taxpayers substantial rights. In this text, probing into the case where Fan mouring, the taxpayer and the local taxation bureau of tax administration in Lu Ding in Guangdong Province have disputes and focusing on the nature of tax law relation, it summarize the legal status and features of the cases where taxpayers claim tax refund. By comparing with and learning from mature experience of claiming tax refund in foreign countries or regions. It aims to point out the weakness in such field of our country and put forward advice to solve these problems.