Research On The Protection Of Taxpayers’ Rights In China’s Tax Approval

The fifth Plenary Session of the 19 th CPC Central Committee put forward the major proposition of "deepening the reform of tax collection and management system",which provides an action guide for promoting the modernization of China’s tax administration system.The legal taxation and the protection of taxpayers’ rights are the important direction of China’s tax reform,which requires us to speed up the unification of tax laws in the new round of tax reform and pay attention to the protection of taxpayers’ rights.As an important way of tax collection and administration in China,tax verification plays an important role in realizing national tax benefits and improving the efficiency of tax collection and administration.At present,China’s tax legislation on tax verification is not perfect,resulting in tax authorities in tax verification law enforcement has a large discretionary power,tax itself is mandatory and other characteristics,the legitimate rights and interests of taxpayers have the potential risk of infringement,it should be reasonable to protect the rights of taxpayers.But in fact,the protection of taxpayers’ rights in tax verification in Our country does not pay attention to the lack of corresponding guarantee mechanism.Therefore,we should perfect the protection mechanism of taxpayers’ rights in tax verification.The protection of rights should be put into practice.This paper starts with the protection of taxpayers’ rights.First of all,on the basis of clarifying the tax approval and the concept of taxpayer’s rights,it provides the basis for the protection of taxpayers’ rights in tax approval from a legal point of view,and clarifies the significance of taxpayers’ rights protection in tax approval.Secondly,starting with the defects in the tax approval legislation,the irregularity of the tax authorities’ law enforcement and the lack of smooth access to taxpayers’ relief,this paper analyzes the status quo of the protection of taxpayers’ rights in tax approval with the example of tax approval cases,and points out its adverse effects on the taxpayers’ equal rights,participation rights and relief rights.And in view of China’s tax approval system is not perfect,in order to solve the above problems,this paper learns to summarize the experience of the system of relatively mature countries outside the region,get enlightenment,and learn from it.Finally,it puts forward some suggestions on the problems of taxpayers’ rights protection in the practice of tax approval in our country: First,we should improve the legal norms of tax approval in legislation,including changing the value orientation of legislation,clarifying the vague provisions and unifying the approval procedure.Second,improve the tax approval law enforcement supervision mechanism in the field of law enforcement supervision,including the establishment of separation of powers and checks and balances supervision and management mechanism,the establishment of information disclosure mechanism,the establishment of administrative responsibility mechanism.The third is to optimize the judicial relief system of tax approval in the relief way,including the elimination of the "double pre-front" requirement of judicial relief and the establishment of special tax review bodies and judicial organs.In order to form a complete path of taxpayer’s rights protection before,during and after,it can help the protection of taxpayers’ rights in China’s tax approval.