A Study On The Judicial Protection Of Taxpayers’ Rights In China

In the background of comprehensively deepening reforms and promoting the rule of law,reforms of the fiscal and taxation system and judicial system become the important contents of the modernization in the state governance,fiscal and taxation under the rule of law carries the historical bear of the modernization in the state governance.In the field of fiscal and tax law,theory and research on protection of taxpayers’ rights have been widely studied,which is derived from the pessimistic current situation of the protection of taxpayers’ rights in China.Taxpayer is the main part of the tax legal relationship,the taxpayers’ rights are the basic rights of citizens,to protect the taxpayers’ rights is the required measure of establishing taxpayer’s subjectivity and realizing the constitutional spirit of "the state respects and safeguards human rights".Meanwhile,judicial protection is an effective way for citizens to exercise the right of legal remedy,and it is also the final barrier of safeguarding their legal rights and interests.Judicial protection occupies an important position in the system of the protection of rights.However,the judicial remedy system has many problems at present in our country.Whether the specific provisions of laws and regulations or the operation procedures of litigation mechanisms bring many obstacles to safeguard citizens’ rights.Therefore,in the process of the protection of taxpayers’ rights,our country should not only adhere to the basic theory of fiscal and taxation under the rule of law,clear the taxpayer’s subjectivity,respect and safeguard the taxpayers’ rights,but also perfect the existing judicial remedy system,strengthen the taxpayers’ rights’ relief way,make the unique function of judicial protection well.This article demonstrates the judicial protection of taxpayers’ rights mainly by the logical way of "asking problems,analyzing problems,solving problems".This article is divided into four parts in addition to the "introduction".Among them,the first part declares the problem origin of judicial protection of taxpayers’ rights,defines some related concepts,and clarifies the meaning of judicial protection of taxpayers’ rights.It is the foreshadowing of the other parts.The second part demonstrates the judicial protection of taxpayers’ rights in detail from the aspects of theory and system.It provides the theoretical basis and system support for the next two parts.The third part analyses the present situation of judicial protection of our country’s taxpayers’ rights mainly from the aspects of legal rules and litigation mechanisms.The fourth part proposes a solution of building the system of judicial protection of our country’s taxpayers’ rights on the basis of the above.To be specific:The first part is about the question of origin and relevant concepts defined.It declares the problem origin of judicial protection of taxpayers’ rights and clears the meanings of taxpayer,taxpayers’ rights and judicial protection of taxpayers’ rights.This part emphasizes the importance of taxpayers’ rights and the superiority of judicial protection.And it points out that the judicial protection of taxpayers’ rights is a kind of protecting rights.If tax authorities and other state organs damage taxpayers’ legitimate rights and interests in the process of administration and supervision of taxation,taxpayers have the right to file a lawsuit in people’s court.The second part is about the theoretical foundation and system evolution of judicial protection of taxpayers’ rights.This part states judicial protection of taxpayers’ rights from aspects of theory and system.This part puts forward that fiscal and taxation under the rule of law is the basis of judicial protection of taxpayers’ rights from aspects of tax principle of legality,tax procedural justice and tax law humanism in detail.It roughly divides the development stage of judicial protection of taxpayers’ rights of the People’s Republic of China.The third part is about the current situation of judicial protection of our country’s taxpayers’ rights.It analyses the existing problems in the judicial protection of taxpayers’ rights respectively from aspects of legal rules,litigation mechanisms and associated systems.This part analyses the defects of judicial protection of taxpayers’ rights’ legal norms and the disadvantages of tax administrative litigation system.It also discusses the necessity and feasibility of establishing taxpayer litigation system in our country and the associated systems of judicial protection of taxpayers’ rights.The fourth part is about the main measures of building the system of judicial protection of our country’s taxpayers’ rights.This part is combined with the current situation of our country’s judicial protection of taxpayers’ rights,and sticks to the basic concept and principle of fiscal and taxation under the rule of law.It is about clearing the subject and object of judicial protection of taxpayers’ rights,fulfilling the legal norms of judicial protection of taxpayers’ rights,optimizing the litigation mechanisms of judicial protection of taxpayers’ rights and perfecting the auxiliary system of judicial protection of taxpayers’ rights.This part proposes that the system of our country’s judicial protection of taxpayers’ rights is a kind of optimal path to safeguard taxpayers’ legitimate rights and interests and to realize the efficacy of judicial relief.