Countermeasures To Improve The Right Of Tax Verification From The Perspective Of Taxpayer’s Tight Protection

Tax verification plays a vital role in maintaining the fairness of tax law enforcement and safeguarding tax interests,and is of great significance to realizing the power of the state to collect taxes,and is also an important part of China’s current tax collection and management system.At present,with the continuous development and wide application of tax verification in the practice of tax collection,the protection of taxpayers’ rights has once become an important aspect of the revision of tax legislation in China.The academic circles pay more attention to how to protect taxpayers’ rights in tax verification and collection,which not only shows that the field of tax collection and management in China attaches importance to the protection of taxpayers’ rights,but also conforms to the development trend of tax reform in China.In the process of tax approval,tax authorities not only reflect their administrative discretion,but also have certain uncertainties.However,due to the lack of specific norms and guidance,it is likely to cause conflicts of interest between tax authorities and taxpayers,leading to violations of taxpayers’ legitimate rights and interests through various irregular law enforcement actions in the process of tax approval and collection.In addition,in terms of protecting taxpayers’ rights and interests,our tax law has not taken corresponding measures,which has led to the fact that taxpayers’ interests have not received enough attention for a long time and it is difficult to get relief.In this case,it is urgent to carry out practical research on the protection of taxpayers’ rights and interests in tax verification and collection,and it is also very necessary to pay attention to the protection of taxpayers’ rights and interests and improve the protection policy of taxpayers’ rights and interests,so as to alleviate the contradiction between taxpayers and tax authorities due to tax verification and collection,and promote the development of tax collection management and tax service in China towards a good trend.Through combing and analyzing the tax administrative litigation cases in the judgment document network,combing the current practice of tax verification and collection from the perspective of taxpayer’s rights protection,we find the defects of tax verification right from the perspective of taxpayer’s rights protection,including:First,although there are some contents about protecting taxpayers’ rights and interests in China’s tax verification system,there are still defects in the legal provisions of tax verification that the tax verification method is not uniform.The subjectivity of applying legal methods to tax verification and collection tax authorities will inevitably infringe on taxpayers to some extent.In tax verification,it is necessary to clarify the methods and standards of tax verification and form a unified collection standard;Second,China’s tax verification and collection procedures are scattered in various provisions,and there is no system.In practice,the tax authorities’ verification and collection procedures are flawed.With the subjectivity of verification and collection,the tax authorities have too much discretion,which is easy to cause procedural violations to taxpayers in law enforcement.For example,taxpayers should be notified without notifying them,which leads to taxpayers failing to raise objections within the time limit to safeguard their rights and interests.Hearing procedures lack cross-examination links and infringe on taxpayers’ rights and interests.It is necessary to further strengthen internal and external supervision and restrictions of the verification and collection procedures.Third,in the approved collection,taxpayers only need to fulfill the obligation of cooperation,but in practice,they often bear the excessive burden of proof that does not belong to themselves,forcing taxpayers to find evidence to overturn the approved results of tax authorities,thus infringing taxpayers’ rights and interests,and it is necessary to clarify the burden of proof of taxpayers in the approved collection;Fourthly,when citizens’ legitimate rights and interests are infringed,the smooth relief channels are very important.In the approved collection,the taxpayer’s relief channels are an important line of defense to protect taxpayers’ rights and interests,and can also check and balance the tax authorities’ restraint of their own behavior to a certain extent.However,in tax practice,due to the high threshold of administrative reconsideration,the high cost of judicial relief,and the lack of substantive review by judicial organs,the rights of taxpayers are damaged.It is necessary to attach importance to the taxpayer’s right to dissent,strengthen the role of judicial relief,and at the same time establish a perfect information disclosure system for tax verification,so as to let the "sunshine" shine on the operation of power.