Preface

A nation implemented the levy right shall be determined by the majority of legislative authority in accordance with the democratic procedure and met with the principle of the tax equity and statutory rules as well as the constitutional tenor of over-ban to fulfill effectively the protection for taxpayers' rights

It is in favor of the tax's fundamental right to implement directly the protected provision of human right on the Tax Law as an effective function to put taxpayers' right into practice.

This book is simply aiming at the relevant issue in related to the protection of taxpayers' right, of which an empirical research has been used in various cases that can probably help the understanding about the protection of taxpayers' right which still needs a lot of endeavors to improve.In fact, it is an extensive range regarding to the protection of taxpayers' right. For the limited learning experience, humble the author in experts and scholars' criticism and correction.

This book is primarily divided into eight chapters：

Chapter 1: Advocator for the Taxpayer Right

Chapter 2: Influence of Interpreting Rules on Taxpayers

Chapter 3: Effect of Substantial Levy Principle on Taxpayers

Chapter 4: Taxpayers' Trust and Protection

Chapter 5: Withholding and Compensating Taxes

Chapter 6: Taxes' Compensation and Penalty

Chapter 7: Imposing and Examining Taxes

Chapter 8: Evasion of Taxes