Research On The Legal Issues Of Taxpayer’s Rights Protection In China

The development of China’s socialist legal environment is becoming more and more mature,and the interests of the people and basic rights and interests are gradually protected by multiple guarantees.Tax payment is an important act of citizens’ daily life in modern society."taking it from the people and using it for the people " is the fundamental purpose of taxation,an important motive force for the development of the national economy,and an important foundation for the construction of social and livelihood resources.Social citizens live in the territory,enjoy the basic services must bear the corresponding obligations,active integrity tax is the responsibility of every citizen.Taxpayers are the main tax bearer,also to be protected by basic rights.The rights and interests of taxpayers refer to the rights and interests of taxpayers.With the rapid development of modern social and economic environment and the dynamic renewal of tax collection and management system,it has been developing towards the direction of legalization and standardization.The development of Chinese taxpayer’s rights and interests protection system still has serious defects in law,judicature and so on.This paper studies the basic rights and interests of taxpayers as the main goal,mainly demonstrates the legitimacy of safeguarding the rights and interests of taxpayers in the political,economic,cultural and legal dimensions,and compares the situation of protecting the rights and interests of international taxpayers,explores the defects in this respect in China,summarizes the problems and analyzes the reasons.This paper analyzes the ways of taxpayer’s rights and interests protection in the aspects of justice and social security by legislation and law enforcement,and discusses that reasonable countermeasures do not provide a new direction for the protection system of taxpayer’s rights and interests in modern society.The thesis consists of six parts in total.The first part is the introduction,which specifically elaborates the writing background,research significance,research methods,theoretical literature and innovation of the thesis.The second part is the theoretical discussion on the protection of taxpayers’ rights and interests.Based on the relevant basic discipline theories of economics,political science and law,the author defines taxpayers and rights and interests respectively.In the third part,the author makes an in-depth perspective on the status quo of the protection of taxpayers’ rights and interests in our country.Proceeding from the existing legal regulations,analyze its existing problems and make a fundamental cause analysis.The fourth part deeply studies the relevant experience of foreign taxpayers’ rights and interests protection,and summarizes the enlightenment that is conducive to the legal construction of taxpayers’ rights and interests protection in our country.The fifth part proposes targeted countermeasures and suggestions from the legislative,law enforcement,judicial and consciousness levels respectively.The sixth part summarizes the paper as a whole,summarizing the research conclusions and future prospects of this paper.The author aims to use this actual research work to broaden the theoretical boundaries of taxpayer rights protection,and at the same time,combine the domestic conditions to draw on the feasibility of international advanced experience,and provide guarantees for the improvement and development of taxpayer rights protection mechanisms in a coordinated manner.