Research on the Supervision Right of the Use of Taxations of Taxpayers
|School||Tianjin University of Finance and Economics|
|Keywords||Rights of taxpayers the supervision right of the use of taxations The legal relations of taxation Supervision mechanism|
With the enhanced awareness of human rights, more people pay attention to "the taxpayer" that used to curl up under the authority. At present, China’s protection of the rights of taxpayers still remain in the process of levying taxes and relieving to the personal right of taxpayers, while the protection mechanism of taxpayers in the course of supervising the use of the taxations still immature. The oversight of the right not only highlights one-sided protection the taxpayers of the right protection system, but also makes the capital expenditure overrun and governmental use of funds illegal due to lack of effective supervision. Thus, to research systematically the protection of the right of supervision government revenue has dual significance.From the state of domestic and international study, we know that, the protection of the right of taxpayers in developed countries has been scientific; and tax supervision mechanism also has entered the implementation stage. While the issues concerning on the protection the supervision right of government revenue is still at the forefront of theoretical stage, the studies or documents is fewer in China. Response to the above state, the article uses a wide range of research methods, including normative analysis, empirical analysis, comparative analysis, and so on, for the goal of carrying out a comprehensive systematic study and analysis. First of all, it explains the definition of the supervision right of the using of taxations, then it introduces the cornerstone of the theory of the supervision right of the using of taxations from aspects of the political science, economics, law, and after that, on the basis of introducing and comparing the mechanism of the protection of the supervision right of the using of taxations of the United States, Japan and Germany, it sum up the advanced experience of the above countries. Finally, combined with the national background of our , it puts forward counter-measures and suggestions in order to ensure that taxpayers have the supervisory power of using the tax revenue legitimately, and achieve the purpose of taxation-"what comes the people, that serve for the people."The innovation of the article is the research methods. Although the thesis study refers to the tax law, it is not been limited to the tax law, yet the article integrates the Constitution, Civil Law another legal knowledge, as well as the political science, economics and other theories, reaching the goal that studying in a cross-subject method. In addition, the perspective is another highlight of the article, which isn’t confined the past study in the micro perspective of the protection of the rights of taxpayers, but research in the macro perspective as a whole. As a result, the article gives impetus to the development of the theory and orientation of the law applying the way of“circular thinking”instead of“linear thinking”.