Taxpayers' Rights Must Be Guaranteed In The Revision Of The Tax Administration Law.

< p > the power based thinking in the field of taxation can be seen from the name of < a href= > //www.sjfzxm.com/news/index_x.asp > tax collection and management law < /a >: the state does not have the basic law of balancing state power and taxpayers' rights in taxation, and more simply regards tax collection as a one-way collection and management. The idea behind it is to unilaterally emphasize tax compulsion and gratuitous nature and regard taxpayers as mere obligor rather than right subjects. The tax collection and management law, which is dominated by the power standard, must emphasize the functions and powers of the tax authorities and neglect its supervision and restriction, resulting in the excessive discretion of the tax authorities. < /p >
< p > the basic task of modern tax law in all countries is to coordinate the interests between the state and taxpayers, and the two must not be neglected. Taxpayers' rights are based on their equal status in the face of the government, the relative obligation of citizens to pay taxes and the obligation of the state to provide public goods, and the tax to a greater extent is not a state coercion, but a contract. Taxpayers' rights are some kind of consideration they give to the state to transfer their property without compensation. They not only enjoy the right to know before paying taxes, but also have certain supervision power for the use and efficiency of taxation. However, this does not mean weakening the power of the tax authorities, but improving the collection and management capacity of the tax authorities under strict legal norms so as to ensure that all the receivables are fully collected and meet the national financial needs. < /p >
< p > in fact, in the 2001 revision of the tax administration law, < a href= "http://xm.sjfzxm.com/" > taxpayer < /a > the protection of rights has made some progress, but it is still in a weak position in the face of power, and lacks specific rules to guarantee it. The new law should further standardize procedures, make the tax system and tax rules clear and predictable, and reduce the burden on taxpayers. In particular, we must formulate strict rules for the measures taken by the tax authorities and enforcement measures to suppress their discretion and abuse tendency. The most important guarantee for taxpayers is to obtain the right to a just remedy, that is, the right to seek administrative reconsideration and administrative litigation in tax matters, and to perfect the state compensation responsibility in tax matters. The basic system of these aspects has been formed, but it still needs to improve its operability. < /p >
In addition to the high overall tax burden, the low efficiency of tax collection and the high cost of Taxation also constitute a greater burden on all the people in China. < p > In order to improve the efficiency of the collection and management, it is necessary to break the pattern of the Department's legislation, clarify the tax assistance obligations of the a href= "http://pop.sjfzxm.com/popimg/xm/index.aspx" > industry and Commerce < /a >, the bank and other departments, and realize the horizontal longitudinal inside the tax authorities, and the information unification of the related departments with the finance and other related departments. < /p >
At the same time, we should understand the revision of the tax administration law from the perspective of systematic reform. "P" Only by reforming the budgetary law and other laws, let the tax revenue "take into the people and use the people" purpose, let the public products and services provided by the government really be perceived by the public, and strictly abide by the "statutory revenue principle", reasonably set the tax and listen to the taxpayers' opinions, ensure the taxpayers' procedural participation, and let taxpayers know the status and direction of public finance, so as to realize the legality of tax revenue in the hearts of the public, and further enhance the initiative of the public to take the initiative to pay taxes, and reduce the compliance costs of taxpayers, so as to establish incentive compatibility mechanism in the process of tax collection and payment, and establish a tax system based on independent declaration. < /p >