The Taxpaying Right With Honest Presumption

The taxpaying right with honest presumption is a fundamental right of taxpayer,is a reflection of human rights protection in the field of tax collection and administration.Now many countries of the world has developed to protect the rights of the relevant laws and regulations.And our country due to the influence about the system of the tax collection and traditional administration,there has not been setting up the right in the legislation.In 2015,the tax administration to revise the draft is still not clear to the right.The right’s loss will cause taxpayers feel the position unclearly,it will also cause the unbalance relationship between taxpayers and tax authorities,so we need to think about the taxpaying right with honest presumption from the aspect of theory and practice,to analysis the necessity of building the rights and the development of the path,to promote the perfection of relevant laws.This article will write on the basic theory,practical situation,the typical approach,and building the law system.It will include the following several aspects:In the aspect of basic theory,it will mainly from the concept of the honest taxpaying presumption,legal basis,theoretical significance and practical value to research.The taxpaying right with honest presumption refers to the tax authorities in no evidence that the taxpayer in the situation of paying tax,setting up account books and other activities in violation of the law and be sentenced by law,it should be first think the taxpayer is a honest taxpayer and has no fault,until the tax authorities have evidence to make sure the taxpayer is not honest and has fault.The taxpaying right with honest presumption based on the theory of constitutional right of human dignity,tax legal doctrine and the theory of tax debt relations.In practice,setting up the right will improve the relationship between taxpayers and tax authorities,limit the abuse of rights about the national tax collection and administration,improve the taxpayer’s consciousness of tax law in our country,promote the legal concept of tax authorities change from the "manager" to the "server".In terms of practical situation,the taxpaying right with honest presumption in legislation and practice aspect are missing."Constitution","the tax administration andcollection law” still doesn’t set up the taxpaying right with honest presumption;Although “the announcement of the taxpayers’ rights and obligations” setting up the taxpayers’ rights in 14 categories,it did not cover the taxpaying right with honest presumption,and it use the form of listing rules,it will in fact limit to confirm the new taxpayer’s rights.In practice,the tax authority is still not to follow the procedure law or abuse the power,lacking of the consciousness of the taxpaying right with honest presumption.The loss of the rights not only affect the taxpayers’ position,but also make the power of tax authority and the taxpayer rights out of condition,and affect the further development of theirs relationships,and it will block the taxpayers to trust the tax authorities.In terms of typical route,we discuss the taxpaying right with honest presumption about South Korea,the United States,Australia,Canada and Britain’s legal experience.Among them,Australia,Canada,Britain and South Korea are making the legislation use the direct regulation ways on the bill of rights,the charter of taxpayers and other laws,but they have different aspects: Australia makes taxpayers in the taxpaying right with honest presumption having the generalized understandings,and having a completely review system;also it has the scientific distinction about taxpayers’ "mistakes and intentional".Canada emphasizes that tax authorities against this right is limited to the conditions of "there is evidence to prove the case" this key element,setting up the terms of using the power of tax collection and administration.Britain setting up the taxpaying right with honest presumption in taxpayer’s obligations and rights,inhibit the possibility of the abuse of taxpayer rights.South Korea’s emphasis on tax payers have rights to refuse to review,it shows the taxpaying right with honest presumption’s defensive.The rules in indirect ways to set up the taxpaying right with honest presumption in legislations is to implicit the taxpayer’s right,to make the relief way of the rights.When building a system,we suggested legal protections about the taxpaying right with honest presumption.First,when we define the taxpaying right with honest presumption,we should use the direct way to set regulations in legislations,and use the indirect regulations to make sure the application in the legislative form.We should promote the multi-level legislative changes,provide the legislative basis for establish the taxpaying right with honest presumption.Second,when we have and use the right,the taxpayers should set up account books and pay taxes in accordance with the law.Also,we can’t take the initiative to use the taxpaying right with honest presumption,we can only use it as a passive and defensive right,and tax authorities have the right to investigate taxpayers when they suspicious.The tax authorities make the cognizance of the taxpayers,to resist the taxpayer is not honest,the taxpaying right with honest presumption activated at this time,is in the condition of "no relief,no right".Third,in the aspect of protecting the right to use,setting the power’s usage of tax collection and administration in the form of legislation,and setting the startup conditions and system about tax inspection,in order to limit tax authorities’ power.Fourth,on the right’s relief procedure,establishing the discussing feedback system to promote taxpayers and tax authorities’ communications,clear the taxpaying right with honest presumption is actionable,through the appeal,reconsideration and litigation paths to protect rights,also we suggest to cancel the provisions of paying taxes in front of the reconsideration and litigation,so that the taxpayer can freely filed a lawsuit.