On the protection of the rights from the perspective of taxpayers' China's democratic construction _ Financial Network to write papers

Write papers Network: Abstract: The essence of Democracy and public finance finance, public finance in China in the field of public services, inefficient, largely because of the financial mechanism of democratic lag. Democracy and financial mechanisms to build full and perfect is the key depends on the government and taxpayers in the financial system change process is to play its due role, in which the taxpayer's role is pArticularly important to develop awareness of taxpayer rights and protection of Democracy is to establish and improve financial breakthrough, from the perspective of protection of the rights of taxpayers since the founding of the Chinese democratic financial construction for review, and further improve the financial mechanisms of Democracy put forward countermeasures and suggestions.

Keywords: taxpayer rights, Democracy, finance, public finance

Introduction
Since reform and opening, the Chinese government explicitly proposed to establish a public finance system that the Government's main function is to compensate for market failure, the production and delivery of public goods and public services, public sector efficient allocation of resources, but practice shows that China's public finances system has still not perfect, especially in the efficiency of public services is still insufficient. The reason is due to finance the construction of democracy is lagging behind. The essence of democracy and public finance finances, according to a will of the people through democratic procedures, the use of democratic means to the government's financial management system which has the following three characteristics: First, mainly from tax revenue, the second is mainly used to meet public expenditure needs and the third is the public to have more financial pArticipation [1], of which public financial pArticipation in the most critical, is a measure of soundness of the financial mechanism of democratic important criteria.

System has its demand side and supply side, the system is formed by the demand-side or supply-side push push will produce different results. Democracy as a system of fiscal arrangements, the demand side is the tax group, the supply side of State or Government, Both are democratic financial subjects. the financial establishment and improvement of democracy is the key to see the government and taxpayers in the financial process of institutional change is to play its due role, and the taxpayer's role is more important to Britain So to first establish a sound financial system of democracy, precisely because of the strong awareness of the rights of taxpayers and government to effectively protect the rights of taxpayers. tax groups to consciously safeguard their rights and interests, through the establishment of democratic institutions and improve the democratic financial system the formation of limited government power to safeguard the public interest long-term mechanism of taxpayers.

A lack of awareness of the rights of taxpayers stage
In China's long feudal era, the dominant natural economy, the public had a self-sufficient life, Confucianism respected "home world" of the ritual and the feudal patriarchal clan system, focusing on social and emphasis on individual responsibility for others and obligations, the people become the king of this feudal patriarch of people, rather than citizens. feudal Caomin created public awareness of the concept of subjects and peasant mentality, not an independent sense of civic culture, let alone awareness of their rights and a sense of democracy. This has created a self-sufficient people, after tax, possession of the people live in peace support fiscal, is entirely for the ruling class.

After the founding of the socialist system established in China over two thousand one hundred end of years of feudal rule, although "the people's sovereignty," the time has come, but in a single ownership structure and highly centralized planned economy, the government established a unified revenue and expenditure of the financial system. Under this system, a high concentration of financial power, enterprises do not have any autonomy and decision-making for all aspects of production and marketing, etc. are dependent on the government's mandatory plan, the Administration has a real character in the "State allocation" theory under the influence of the country's financial revenue has a mandatory, free, state or government are seen as the sole subject of finances, individual interests have been unified among the national and collective interests, and stressed that "personal interests to subject to national and collective interests. "Under such circumstances, the national interests of individual taxpayers swallowed up the rights of national priority over taxpayers, the relationship between the two sides of command and obedience is the relationship of tax policy and fiscal policy is in accordance with Government will, according to the country's needs, with political power to enforce the implementation, financial system reform forced the government's own financial pressure, not the taxpayer's requirements, so in the reform and opening up, making the traditional feudal rights of the taxpayers do not have the awareness of government the subjective rights of taxpayers did not take into account the issue of protection, at this stage to protect the rights of taxpayers in China lack the state, democracy, financial nature of the question.

Second, the government initiative to protect the rights of taxpayers stage
Market-oriented reform, to establish and perfect the socialist market Economic system, China has clearly stated the establishment of the public finance system, in the meantime, theorists set off a workshop on how to build a socialist system of public finance debate, the last of the "national distribution" theory gradually give way to "theory of public finance" and "taxpayer rights" has become an unavoidable issue in the public finance system, the government is actually a contractual relationship with the taxpayer, the government and taxpayers are the main financial, "the taxpayers have the right to enjoy public goods and tax Law obligations, the government have the power to tax Law and the obligation to provide public goods, "[2] the taxpayers through the tax from the government" buy "public services, the government's tax revenue used in which , how to use, it should be through the democratic process implemented in accordance with the wishes of the people, therefore, the establishment of financial mechanisms of basic democratic consensus.

Since then, the "taxpayer rights" concept began to emerge in China's socio-Economic and political life, the government also began to consciously and intentionally take the initiative to protect taxpayer rights, most notably at the legislative level to establish the dominant position of the taxpayer, specifically to protect taxpayers Rights .1992 promulgated on September 4 <<Tax Administration>> In Article 1 clearly states: "In order to strengthen tax collection and management, protection of national tax revenues, protect the legitimate rights and interests of the taxpayer's Law is enacted." "This is 'to protect the legitimate interests of the taxpayers' word first appeared in China's tax Laws, it sounded China First Sound consciously protect the rights of taxpayers." [3] followed by a series of legislative process, such as <<State Compensation Law >>,<< Administrative Punishment Law>> "Administrative Review>> etc., to further promote China's tax according to law and the law, making the protection of the rights of taxpayers get a higher emphasis on tax protection of human rights has been a qualitative leap.

Period of protection of the rights of taxpayers, mainly rely on government consciously and actively, through the legislative process to confirm, there are theorists and scholars to promote the protection of the rights of taxpayers, but the taxpayer's own aspirations and rights of taxpayers claim appears to is not strong. This is because in the past planned economy period traditional thinking, the taxpayer did not develop awareness up, such as very few people care about and even question the government will tax used in the where, still think that a tax is just their own obligations on the other hand China the institutional aspects of the taxpayer is not perfect protection, such as the transparency of government information, taxpayers lack of effective channels for public expression and the rights of taxpayers, in essence, such as information, supervision, etc. is still not clear and incomplete, leading to more protection for taxpayers in form, in essence, to protect small, the results of government information more open, less open process, policies and systems process more than the taxpayer's passive acceptance, active pArticipation of the less. Therefore, the Chinese at this time to exercise and protection of taxpayer rights at an early stage, form than substance, there is the financial gap from democracy.

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Third, taxpayers and government interaction stage
To March 16, 2007 <<Property Law "enacted as a symbol of Chinese protection of the rights of taxpayers to enter a new stage, <<Property Law>> publicity and widespread application of Internet, the taxpayer's awareness of their rights and civic unprecedented increase awareness, mainly for the following aspects: First, taxpayers take the initiative to use legal means to protect their rights, such as land acquisition process, more and more taxpayers are no longer considered to be at the expense of national Economic Development, personal the expense, but the right to ask the government for their own legitimate interests to compensate the loss, the second, the taxpayer requested the Government in policy-making process to fully consider public opinion, such as the livelihood of the policy making process must hold a hearing, More and more taxpayers aware of their own to express their views fully and rationally own a right, should actively exercise their rights, and the third, the taxpayers gradually dare to comment on and even challenge the government, especially through the Internet channel, many taxpayers dare to take the initiative to question the Government a policy effectiveness, the courage to expose the policy implementation process of corruption, injustice and so on, to promote the government's administrative affairs. These are the financial mechanisms to promote democratic Development in three areas of substantive, First, the substantive protection of taxpayer rights, and second, establishment of mechanisms for people to express preferences, the three democratic oversight mechanisms of sound from the past to the national people's congress supervision and Development of supervision.

From this period to see, people's awareness of their rights and democratic consciousness is very rapid Development of financial mechanisms to promote democracy is very obvious, the government formed a greater pressure to change government policy system in the course of the taxpayer must pay more attention to the views of , we must accelerate the establishment of financial mechanisms of democracy, which further confirmed the changes in the course of the financial system from the demand side of the system that the taxpayers than the Government to promote more conducive to promoting democracy in the financial establishment.

Through the above analysis, we found that the process of building democracy in China Finance, from the perspective of protection of the rights of taxpayers can be divided into three phases: the first, market-oriented reforms before the planned economy period, the taxpayer's own lack of awareness of their rights, the Government subjective nor that the protection of taxpayers rights, democracy and financial mechanisms at the blank stage, second stage, the early market-oriented reforms, "Property Law>> before the promulgation of the performance of the government began to consciously take the initiative to pass legislation protecting the rights of taxpayers, But taxpayers still insufficient awareness of their rights, the rights of taxpayers will not exercise, but the legislative level the establishment of financial mechanisms for democracy laid a legal foundation, democratic form of financial mechanism for the basic form, the third stage, <<Property Law>> promulgation as a turning point, awareness of taxpayer rights and democracy awareness is rapidly increasing, the formation of the interaction between the taxpayer and the government situation, and jointly promote the establishment of financial mechanisms of democracy.

Fourth, to further improve the financial mechanism of democratic policy proposals
1. Development of a proper awareness of the rights of taxpayers and public awareness in China is still in the awareness of the rights of taxpayers early stages of development, awareness of the rights of taxpayers and public awareness are not yet ripe, when citizens are often easy to think the government owes its too much, only see their own pay, can not see what you get, so outside of the inevitable, although the taxpayer through the exercise of the right to supervise the government's financial position, favorable government policies in the process of protecting their own interests, have help to improve government transparency and effectively curb corruption, but if you use poor supervision of taxpayer rights, but will reduce the efficiency of government policies. "Arrow's impossibility theorem" that if many members of society have different preferences, and the community have a variety of options, then the democratic system so that everyone can not get satisfactory results.

(2) promote the reform of household registration system, so that taxpayers can vote with their feet. Taxpayers exercise their rights is the most effective way to vote with their feet, if not satisfied with the local government's public service, chose to leave the city to settle in better public services This can really put pressure to the government, the government only people-oriented, committed to providing high quality public services, in order to avoid brain drain and Economic decline, but the household registration system and access to public services too link is the biggest obstacle to free movement of people, limiting people's rights as taxpayers vote with their feet, the high cost of emigration to other cities making the choice of many taxpayers forced to give up the city, can only passively accept the provision of public services, local government, therefore, only further promote the reform of household registration, abolition of impede the flow of household population in order to really have the right to vote with their feet taxpayers, financial democracy.

3, improve the efficiency of public expenditure evaluation system is a market failure in public areas, the provision of public goods there is no competition between the public sector, public sector output measure would be quite difficult, so "the lack of internal pressure to reduce costs, and generally have a tendency to maximize the size of the budget "[4]. there is likely a waste of public expenditure patterns serious problem of low efficiency and only the efficiency of public spending to establish a sound evaluation system for the taxpayer to monitor the efficiency of government finances to provide standards to safeguard democracy effective operation of financial mechanisms to improve financial efficiency.

References:
[1] Feng Qiao Bin, private property and public finance [M]. Beijing: China Financial and Economic Publishing House, 2005:8.

[2] Liu Rong from the perspective of tax law system of the relationship between the government and the taxpayers [J]. Tax Research, 2009, (4).

[3] Fang Ying race reform and opening up three decades of Chinese tax law review and prospect of construction - based on the protection of taxpayer rights perspective [J]. Tax Research, 2009, (1).

[4] Guo Yongping. Focus on the performance of public financial cost [J]. Financial Research, 2006, (2)

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