How to Protect the Taxpayers’ Rights Download
Author: Wu Libin, Xiang Biao
On February 28, 2014, the State Administration of Taxation published the Notice Concerning Carrying out Tax Policy to the Letter and Seeking for Advice before the Issuance of Management Policy. This passage analyses the positive influences of the Notice from the perspective of protecting the taxpayers’ rights. The author points out that, in order to protect the taxpayers’ rights, we should treat the taxpayers as the centric part of tax collection and management, and emphasize the supervision and restriction of the power of taxation by the taxpayers.