论房产税纳税人权利保护-法律学专业论文.docx

华中科技大学硕士学位论文 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract Since the cities of Shanghai and Chongqing have carried out the pilot reform of the property tax levy in 2011, the property tax has been a hot topic in the society. The personal commercial housing is the scope of levy object in property tax pilot reform. There is no doubt that housing expenditure of residents are mainly accounted for the vast majority of proportion in our country, the commercial housing property tax is imposed for individuals is closely related to every citizen, how to protect the rights of taxpayers, how to protect taxpayers rights from infringement should also be hot issues of concern of every citizen in property tax reform. This is the first time for personal commercial housing property tax is imposed, before the pilot reform, these part of the housing has always been a property tax is exempted from object, few of people had researched taxpayers rights in this section. Therefore, this article will mainly focus on personal non commercial housing property tax is imposed on the taxpayer rights protection research. The study of taxpayers right protection has always been a hot topic in the abroad. For a long time, the research of the rights protection for the taxpayers in our country always focus on the obligations and the burden of the taxpayers, ignored the explosive the rights of the taxpayers, as the result of this habits, our Tax authorities and the society have formed a deep-rooted taxpayer only obligations to pay taxes concept in tax payment practice, even through, has formed a severely restricted in the process of the tax administration by law accordance. The Degree of taxpayers rights protection in the tax law legislation and tax collection is the key factors to establish the concept of property tax taxpayer rights protection and to make all walks of life recognize the property tax. To sum up, this paper had studied the problems of the real estate tax taxpayer rights protection in China is b