Research On The Taxpayer's Right To Know

We put forward China under the rule of law, the rights of citizens even more strengthened requirements. In November 2009 the State Administration of Taxation issued "on the rights and obligations of taxpayers announcement" on the 14 rights of taxpayers and enjoy 10 obligation to make clearly defined. Among the many provisions of the rights, the most striking is the taxpayer's right to know.2015 new round of "tax collection laws," taxpayer rights as an important focal point of modification, will further enhance the status of the rights of taxpayers. In the field of tax law, as the core of the right to information is the basis of other rights can be achieved. In this paper, theoretical analysis of the taxpayer's right to know from the analysis of the connotation, respectively, related rights of consumers right to know, and other shareholders'right to make contrast, propose a theoretical basis of the taxpayer's right to know exists. Secondly, the existing provisions of the taxpayer's right to know as a starting point, analysis of the conservation status of the taxpayer's right to know, and ask questions face. Finally, the use of comparative study of ways to explore the United States, Britain, Canada, Australia, Japan, legislation and conservation practices in terms of the taxpayer's right to know.Found our taxpayers right to know the tax law positional deviation, lack of content, there is a conflict right to privacy and confidentiality; the tax authorities in the collection and management of taxpayer information is not advised to inform non-standard, low taxes to promote its quality and efficiency; Judicial Relief harsh conditions, tax litigation and professional independence by restrictions; lack of awareness of their rights and other issues informed. Faced with taxpayer guarantees the right to know which problems should be improved in four areas:enhancing Tax Administration Law normative coordinate their relations with the relevant laws; the breadth and depth extension of tax information, enhance the effectiveness of propaganda; canceled in advance and pay taxes pre-defined reconsideration, the establishment of the tax Court; strengthen awareness of the rights of taxpayers rights day by taxpayers, taxpayer associations.