On The Right Of Determination Of Taxpayers

With the change of tax idea,more and more countries pay attention to the protection of taxpayers’ rights.Especially in 1919 the "German tax rules" provisions of the tax law have set up in debt conditions".As a result,Albert,a German scholar,put forward that the tax legal relationship is a kind of bond debt relationship in the public law,and holds that the establishment of the tax debt is not a necessary condition for the intervention of administrative power.The theory of creditor’s rights and debts says that it is possible to establish the right of the taxpayer to pay tax.Based on the theory of "debt and debt",there are three ways to determine the amount of tax: the way of determining the amount of tax collection,the way to determine the tax declaration and the method of automatic determination.In the way of tax collection and approval,the taxpayer only has the obligation to cooperate,and the tax authorities have the right to determine the tax amount.In the tax declaration form,tax declaration behavior can produce the effect amount determined by Japanese scholars known as the "first determine right",according to the tax authorities to investigate the actual situation of tax declaration,tax declaration if the taxpayer is not real or not to declare,through the exercise of administrative punishment to determine the taxpayer the amount of tax payable.In the way of tax declaration,tax authorities and taxpayers may become the subject of the right to determine.In real life,due to the tax authorities in China to determine the taxpayer in the tax procedures in the dominant position.In the protection of national tax revenue tax concept,the frequent occurrence of tax authorities abuse the right to infringe the taxpayer according to the law of tax cases.With the development of China’s market economy and the increasing awareness of taxpayers ’rights,it is imperative to protect the taxpayers’ legal right.According to the theory of "creditor ’s rights and debts",the author analyzes the essence of the tax amount and combines the taxation procedures of the United States and Japan,and thinks that the taxpayer’ s right of determination is not limited to the whole process of tax payment and tax.Through the taxpayer in determining the appropriate exercise of the right to determine the exercise of the tax authorities to determine the abuse.In order to achieve the purpose of protecting the taxpayer from being harmed by the abuse of the tax authorities’ determination.This paper is divided into three chapters.In the first chapter,the author analyzes the theory of the taxpayer’s right to determine,and explains the possibility and necessity of the taxpayer’s right to determine.This paper makes a definition of the taxpayer’s right of determination,points out its nature and the way of its exercise,and analyzes the conditions of its existence and exercise.In the second chapter,the author introduces the system of the determination of the amount of tax in the United States and the form of the right of the taxpayer,and analyzes the conditions of the existence and exertion of the right to determine the taxpayer.In order to demonstrate the contents of the first chapter.The third chapter analyzes the status quo of China’s legislation,and analyzes the status quo of the taxpayer’s right to determine.This paper points out the deficiency of the taxpayer’s right of determination in the process of determining the amount of tax in our country,and analyzes the reasons for the deficiency.