Research on the Legislation Protection of Taxpayer's Right to Presumption of Honesty

Abstract

The taxpayer's right to presumption of honesty is a basic right of the taxpayer, and it is the concrete manifestation of human rights protection in the field of tax law. Due to the influence of the "executive-led" tax collection and management system in China, this right has not been stipulated in the law. Although the "Revised Draft Tax Collection Management Law" (Draft for Comment) in 2015 has strengthened the taxpayers' rights awareness to a certain extent, the degree of protection for the rights of taxpayers is still far from sufficient, and the problem of tax evasion and the abuse of power by other tax collectors is becoming more and more serious. This paper will study the concept of taxpayer's right to presumption of honesty, the background research, the significance of the establishment of the system, and the analysis of the status quo of the implementation of the taxpayer's right to presumption of honesty in China, the legislative protection of the territorial taxpayer's right to presumption of honesty, and the enlightenment to China, to make a concrete analysis for the establishment of China's taxpayer's right to presumption of honesty structure. Keywords—taxpayer; right to presumption of honesty; taxpayer rights