The Research Of Taxpayers’ Rights Protection In Tax Assessment

Tax verification procedure has more and more application in the practice of China’s tax collection and management,and in this process it also exposes a problem: the tax verification conducts sometimes violates the taxpayers’ rights.However,in the tax verification legislation,the taxpayers’ rights have not been confirmed while the tax authority and the tax verification procedures are also not clear.The application of tax verification and the choice of methods have a great discretion in practice,which will easily lead to tax authority’ extrusion against the taxpayers’ right.Therefore,it is necessary to perfect the mechanism of taxpayers’ rights protection and promote the positive interaction between the tax authorities and taxpayers.The contents of this article includes four parts as follows:The first part is the theoretical foundation of the taxpayer’s right protection in taxation verification.On the one hand,from the perspective of the concept of tax verification,this article analyses the concept of taxation and puts forward new requirements to define the concept of taxation verification.Hence,it lays the foundation for the protection of taxpayers’ rights.On the other hand,from the perspective of taxpayers’ rights,this part analyses the legal basis of the rights of taxpayers,and find the basis from the existing laws.Furthermore,this part analyses the relationship between tax authority and taxpayers’ rights.Therefore,this part could come up the key to deal with the conflict between the two.The second part is the practical status of the taxpayers’ rights in tax verification.Through the analysis of the case of “Guangzhou De Fa case”,this part analyses the infringement of taxpayers’ rights in specific taxation cases and dissects its causes.Through the above analysis,this part further discusses the dilemmas that the protection of taxpayers’ rights faces.The third part is the foreign taxation system and the practical experience of taxpayers’ right protection in the tax verification.From the aspect of the setting of the taxpayers’ rights and taxpayer rights protection mechanism in tax tax verification,this part analyzes the system and practice of taxpayer rights protection in tax verification,to seek the experience that could be referenced.The fourth part is the perfection of taxpayers’ right protection mechanism in the taxation verification.First,based on the purpose of taxpayers’ right protection and the principle of taxation verification,new tax verification principles should be reestablished corresponding with the basis.Furthermore,from the perspective of specific contents of legislative requirements and taxpayers’ rights establishments in tax verification,this part puts forward some feasible and clear legislative suggestions.Finally,through the discussion of the way to realize the protection of the taxpayers’ rights,this part comes up with the suggestions to protect the taxpayer’s right effectively.