The Research On Taxpayers’ Right To Overpay Tax Refund

The right of taxpayers to overpay tax refund refers to the right of taxpayers to apply for tax refund from tax authorities if there is no legal reason to pay tax or the legal reason later disappears.In China,the related legislation is not perfect enough,resulting in many problems in tax practice,taxpayers’ rights have not been effectively guaranteed.Based on the analysis of judicial cases 、 the relevant provisions and legal theories,this paper explains the basic concept and legal basis of the right to overpay tax refund,reveals the defects of current legislation,and puts forward Suggestions for improving the system of the right to overpay tax refund in China by summarizing the experience of extraterritorial legislation.In addition to the introduction and conclusion,the thesis is divided into four parts.The first part,from the existing cases extract the practice of taxpayers overpaid tax refund right.Overflow from the existing case,reveal taxpayers tax refund rights disputes,the main problems in the taxpayers apply for refund of tax of time points,the connotation of "discovery" excessive tax cognizance,the right of tax refund causes overflow,overflow the interest of the determination of tax refund,and taxes offset and the nature of the tax,tax refund rights relief,etc,and lead to excessive tax drawback right below the theory and practice of the specific studies.The second part expounds the basic concept and legal basis of taxpayers’ right to overpay tax refund.By introducing the theory of taxpayers’ right to overpay tax refund and relevant regulations in China,this paper analyzes the basic concept and nature of taxpayers’ right to overpay tax refund.In combination with tax legality,tax debt relationship theory and people-oriented concept,this paper explains the legal basis of the right to overpay tax refund,and demonstrates the necessity of confirming its form of right at the legal level.The third part summarizes the legislative limitations of taxpayers’ right to overpay tax refund.From the academic theory,comprehensive analysis from three aspects of legislation and judicial practice of our country excessive tax rebates in the right shape,solid content,right of relief the shortage of security and response paper begins with an account of the caseissue,mainly for rights form is not clear,solid content is not complete,right relief program are analyzed.The fourth part summarizes and draws lessons from the system of the right to refund tax overpaid abroad.By summing up the legislative experience of Germany,Japan,Canada and Taiwan of China,we can draw on the favorable part.This paper draws lessons from the three aspects of the certainty of the legislative form of rights embodied in the relevant systems and provisions of extraterritorial countries,the completeness of the content of rights entities and the adequacy of the right relief and guarantee,and draws legislative experience for the perfection of the system of the right to pay taxes and refund.The fifth part puts forward the tentative ideas and Suggestions on the system construction of the overpaid tax refund right of Chinese taxpayers.To field for the principle,from the right shape,solid content,the right remedy for the right of taxpayer excessive tax drawback system in our country to build ideas and Suggestions,including from the source to perfect the relevant regulations,excessive tax refund rights make up the controversial entity content defects in practice,to overcome excessive tax drawback right relief approaches the problems existing in the reconsideration and litigation,resulting in excessive tax rebate confirmation,exercise,and right of relief comprehensive legal system building.