Study On The Legal Issues Of Natural Person’s Tax Collection And Management From The Perspective Of Taxpayer’s Right Protection

In November 2013,the Third Plenary Session of the 18 th Central Committee of the Communist Party of China made an important deployment for deepening the reform of tax system,personal income tax and property tax reform on the agenda,putting forward the general requirements of "deepening the reform of tax system,improving the local tax system,and gradually raise the proportion of direct tax," and new requirements to tax collection and administration of natural persons.In January 2015,the Legislative Affairs Office of the State Council announced the Draft Amendment to the Tax Administration(draft)",in which the taxpayer identification number system,tax system enhanced the natural person’s rules of tax collection and administration law.In December 2015,the State Council announced the Deepening Reform Scheme of National Tax,Land Tax Collection and Administration System([2015] no.56)established the special requirements for the land tax department will strengthen the natural tax collection and administration on the agenda.However,the relevant research to tax collection and administration of natural persons is insufficient,and the relevant supporting measures are not perfect.As far as the present situation is concerned,the existing problems are generally reflected in four aspects,including the principle of philosophy,the law and regulations,the tax law enforcement and the right relief.The United States,Japan,Australia,etc.,have perfect natural tax collection and administration law,whose key to winning is tightly around the center of protection of taxpayer rights,solving many problems in the tax collection and administration of natural persons,providing excellent experience for solving the legal problems of tax collection and management of natural persons in China.This not only safeguards the legitimate rights and interests of the taxpayers of natural people,but also promotes the tax compliance of natural people.In conclusion,drawing mature experience of tax collection and administration law of natural persons from foreign countries,focusing on the taxpayer rights protection,to solve the legal problems of China’s tax collection and management of natural persons,so as to achieve the smooth implementation and development of Chinese natural person tax collection and administration law.In addition to the introduction and conclusion,this paper is mainly divided into four parts:The first part is the general theory of the tax collection and management of natural persons from the perspective of taxpayer’s rights protection.This part expounds related concepts of natural person,natural person tax,tax collection and administration of natural persons,introduces the theory of tax compliance and tax contract theory and related basic theory of tax collection and administration of natural persons,and emphasizes and discusses the importance of taxpayer’s rights protection to solve the legal problems of tax collection and administration of natural persons in China.It shows that studying from the perspective of taxpayer’s rights protection is another new idea to improve the law of natural persons’ tax collection and administration.The second part is the inspection of the legal issues of the tax collection and administration of natural persons from the perspective of taxpayer’s rights protection.Around the perspective of the protection of taxpayers’ rights,this part analyzes legal problems of the tax collection and administration of natural persons from four aspects: philosophy principle,laws and regulations,collection and administration law enforcement,the right relief.The principles of philosophy include the lack of equal rights of both sides,tax legalism,and protection of the benefit of trust;Laws and regulations include the lack of regulation system of taxpayer rights of natural persons,the taxpayer’s tax review clause obstacle of natural persons,taxpayers’ administrative litigation provisions defect,discretionary fuzzy,lack of law enforcement responsibility clause;Law enforcement includes natural person taxpayer identification number system has not yet been launched,the taxpayer’s tax service level is not good,the taxpayer’s tax payment is not highly developed and the taxpayer’s information management is insufficient,the taxpayer’s tax enforcement is too strict;The right relief includes the insufficiency of the tax complaints system of natural person taxpayers,the undeveloped tax agency of natural person taxpayers,and the self-government of the natural person taxpayers has not been found.The third part is the relevant practice and experience of the tax collection and administration of natural persons from the perspective of the protection of taxpayers’ rights of foreign countries.This section examines tax collection and administration law of America,Japan,and Australia,from the perspective of the protection of taxpayers’ right,proposing experience that can be used for reference by our country,including the advanced idea of legal principles,complete laws and regulations system,sound tax collection and administration law enforcement system,powerful system of rights relief,etc.The fourth part is the perfection of the legal question of natural person’s tax collection and administration from the perspective of taxpayer’s rights protection.This part on the basis of lessons from foreign experiences,put forward the concrete ideas to solve the problems of the tax collection and administration of natural persons in China,including establishing legal principles,developing sound regulatory system,improving the law enforcement system,establishing relief system of natural person’s tax collection and administration,to innovate the existing tax collection and administration system and meet the new requirements of the tax collection and management of natural people in China.