| At present, with the socialist democracy, rule of law and human rights construction progress, and the taxpayers for their own rights and interests of the growing importance of administrative reconsideration, administrative litigation cases of the ratio increased year by year, which to some extent, not only harms the image of the government, but also intensified the contradictions levied for.This paper seek to advance the interests of taxpayers to protect the theoretical support, from the original of the tax theory, the public service theory analysis of a series of theories. At the same time, with the current service oriented government, market economy, carry out tax functions of practical demand, determine the reality of the need to protect the interests of taxpayers. On this basis, this paper start from the definition and connotation of interest, analysis the status of the protection of taxpayer rights, and inadequate protection of the interests of taxpayers to the causes are analyzed, combined with the problems identified during the protection process in the interests of taxpayers of some parts.Finally, the paper draw the practice of the international community to protect the interests of taxpayers, China's inadequate protection of taxpayer rights and interests of the causes are analyzed. To strengthen and improve the protection of our rights and interests of the taxpayer's six suggestions:improve the protection of the legitimate rights and interests of the taxpayer's legal system,safeguard the legi timate rights and interests of taxpayers, improve the tax collection system, strengthen the social service system, promote the traditional concept of innovations strengthening the construction of administrative efficiency, etc.Meanwhile, the article also point out that, in the current, the government authorities should play a loading role in promoting uktimately, by an independent third party to take over the protection of the interests of taxpayers... |
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