The Establishment of Constitutional Protection System of Chinese Taxpayer Rights

Abstract

The current constitution in china lacks of a system arrangement to protect taxpayers and the deficiency of constitution system is the root that causes the appearance of “the taxation legislation gives priority to the administrative institution; the rights and obligations between the rich and the poor are out of balance; the taxation administrative institution is offside and powerful and other realistic problemsâ€. Therefore, by constitution, china should establish the constitutional protection system of taxpayers basic rights to embody the dominant position of taxpayers rights and rule the basic taxation system, make legalism of taxation and taxation fairness be the fundamental principles of the taxation system, separate and allocate taxation’s three powers, regulate and restrict the taxation administrative power much more strongly the legislative power and the judicature power in order to provide the basic system guarantee for Chinese taxpayers rights.