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System of Protection of the Rights of Taxpayers

Author: FeiJingJing
Tutor: MaoWeiMin
School: Hainan University
Course: Economic Law
Keywords: Tax Taxpayer Right Tax Law
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 46
Quote: 1
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Abstract


The people with the most basic tax relationship. In the 1980s, the world set off a tax reform movement, there has been the trend to re-examine and adjust the tax levied for relations and strengthen the protection of the rights of taxpayers. The protection of the rights of a taxpayer has not only been the emphasis on national legislation and national tax authorities have also implemented a service-oriented tax administration mode. In China, with the wake of academia has repeatedly called on the people aware of their rights, the protection of the rights of taxpayers as an important issue to be a renewed emphasis on. In this paper, the basic concepts of the rights of taxpayers, the content and features of the rights of taxpayers and analysis of the theoretical basis of its existence, and the status of the protection of the rights of our taxpayers analysis of the reasons for its existence, and finally the basis of comparative law , drawing on the the outstanding foreign ideas and institutions, the various means of protecting the rights of taxpayers. The paper is divided into four parts. The first part discusses the general theory of the protection of the rights of taxpayers. Taxpayers' rights is the kind of represents the essence of the social contract between taxpayers comply with tax obligations in accordance with the law, the law of its accordance with the law can make or refrain from doing certain acts, as well as others to commit or refrain from doing certain acts, licensing and protection. 2009 Administration of Taxation issued the \The second part analyzes the status and lack of protection of taxpayers' rights in China. Taxpayers' Rights in our country has not been affected by the \Although in recent years made some progress, but there are still great deficiencies. Mainly in terms of legislative, administrative law enforcement and judicial. The third part of this article on the world's major developed countries taxpayers security system of related systems were compared. Summary of the system, mainly the United States, Britain and Japan in the advantages and the advanced nature of the awareness of the rights of the taxpayer rights legislation, administrative law enforcement and judicial relief combination of lack of level were discussed. Section IV presents the specific construction of the system of protection of the rights of taxpayers. The proposed protection of taxpayers 'rights in China into the Constitution, and that the development of the Tax Law is imperative to ensure the protection of taxpayers' rights. Administrative law enforcement agencies need to enhance service awareness, improve the efficiency of law enforcement. The judiciary should also enhance the independence of the judiciary, skewer should be issued in the taxpayer seek protection functions. Take theoretical study and comparative analysis techniques, combined with our existing tax law system, ask questions, build recommendations through case studies and institutional system, to provide a theoretical support for the country's tax law reform, and effectively protect the realization of the rights of taxpayers .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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