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1、纳税人法律地位之探析（Analysis of legal status of taxpayers）Analysis of legal status of taxpayersAnalysis of legal status of taxpayer 2008-12-20 15:15:38Abstract: This paper argues that Chinas tax law in tax law theory and practice, compared with the developed countries, the legal status of the taxpayer, still
2、 not get rid of that tax authorities more power than the rights of taxpayers, taxpayers more than the restriction on the law enforcement duty that the tax authorities of the phenomenon, the formation of people on the concept of failure, that taxpayers and tax subject in the legal status of the is no
3、t equal. This understanding distorts the legal status of taxpayers. Based on the analysis of the status quo of the legal status of taxpayers in China, this paper puts forward some views on how to correctly understand and ensure the legal status of taxpayers.Key words: taxpayer legal status tax and p
4、rice substantive TaxationFirstly, the legal status of taxpayers(three) there are deficiencies in the legal treatment of the relationship between tax and priceSome scholars tax consciousness of Western taxpayers is generally higher than that of taxpayers in China, and they are simply and rashly attri
5、buted to their higher quality than ours. The author believes that there are many reasons for this phenomenon, and one of the most important points is the different ways of dealing with the relevant legal system. The different ways of dealing with the legal system lead to different ideas about the sa
6、me thing. If the legal treatment of the relationship between tax and price is different, it brings peoples different views on tax. In the western countries, the price and tax system is generally adopted in the relationship between tax and price of goods, that is, explicit tax transfer system. The bi
7、ggest advantage of this approach is that the law: people can touch and feel personally tax in daily life, and on the basis of understanding and acceptance of tax revenue; more importantly, a process in which people consciously or unconsciously produce a concept - as the real tax burden are able to p
8、rotect the rights, i.e. the concept of tax supervision. China has adopted a system of tax, namely the implicit tax system. For the first time in 1994 the implementation of price lists, tax practices in the VAT system, but in the final step and the implementation of the ad valorem tax in one way. Thi
9、s way of dealing with the law makes people pay taxes, but they dont understand taxes. Therefore, the correct understanding of the rights and obligations of the tax law has become empty talk.(four) problems existing in law enforcement of tax officersThe theoretical argument, as long as dont practice
10、task method is the widespread problems in the practice of tax law in china. Finish the task, increase the tax quota, also cause the syndrome syndrome; to stop when the task is completed, and the syndrome caused by syndrome. On the one hand, it seriously weakens the seriousness and authority of the t
11、ax law; on the other hand, it infringes the legal interests of the taxpayers greatly.Two, correctly understand the legal status of taxpayersIn order to correctly understand the legal status of taxpayers, taxpayers rights must be clearly defined. The rights of taxpayers include the following two aspe
12、cts:(1) the natural rights of taxpayersIt mainly includes: (1) the right of personal freedom and the right of personality and self-respect. In addition to the criminal punishment imposed on the criminal activities of tax revenue and the restriction of the personal rights of taxpayers, other forms of
13、 tax collection and administration shall not infringe upon their personal rights. Tax authorities shall not infringe upon or damage the personal dignity of taxpayers due to tax disputes or disputes involved, including the punishment of taxpayers tax events. (2) access to information rights. The taxp
14、ayer has the right to fully understand the contents of the tax law, including the rights conferred and the obligations fulfilled. (3) protection of privacy. Tax payers have the right to request the tax authorities according to the law to allow use of the provision of personal financial information,
15、the tax authorities have the right to know about his intentions, the tax authorities of the information on how to use these information and refused to provide this information if possible consequences. The tax authorities shall not disclose the information provided by taxpayers without the permissio
16、n of the law.(4) the right of presumption of loyalty. The taxpayer has the right to be deemed to be honest unless there is sufficient evidence of the contrary to be denied and decided by the court. In case of dispute, the taxpayer has the right to request reconsideration or direct appeal to the court. (5) the right to enjoy professional and courteous service. When a taxpayer did not receive professional care and service, even being m
