| In order to create a fair, just and open tax environment for taxpayers, tax workersshould strive to improve their tax service work, improve their efficiency, constantlyimprove working efficiency of the tax authority, and guarantee the lawful rights andinterests of taxpayers. This is the most basic job requirement for tax authorities, andrequirements regulated in the “tax collection and administration law ", as well as the basicrequirements in the transformation of China’s central government and local government’sfunction, building a" service "the government.We need constantly improve their work quality and provide the high quality taxservice for the taxpayer in order to continuously improve our social image of tax authority,establish a good working image, and build a harmonious and friendly relationship betweenthe tax officials and taxation.From the perspective of taxpayer rights protection, this paper expounds the relatedconcepts of the taxpayer rights protection, analysis the present protection situation on taxservice and taxpayer rights as well as existing problems, summarizes the other countries’advanced management experience and working experience in the actual operation, andputs forward some constructional suggestions and work requirements both on theoreticaland practical level.As the efforts on the policy of reform and opening up are intensified, and the level ofeconomy is growing, not only the central government but also local government, thetransformation of government functions are in a transformation. The tax work gives morepriority to service instead of former management, which is not only the inevitablerequirement for constant improvement on our country marketing economy system, butalso a path that our country tax service and taxpayer rights protection must go though.Previous work of taxation mainly emphasizes the taxpayer’s obligations to pay taxes, butlack of considerations on the taxpayers’ rights, even some taxpayers don’t know what aretheir own rights and interests. Therefore our country’s taxpayer rights protection works areseriously limited.As the transformation of China’s government management deepened ceaselessly fromadministration-oriented government to service-oriented government, people-orientedscientific development concept are more popular, our country taxpayer have a higherknowledge on their own rights and interests, the interests of taxpayers receive more andmore tax authorities’ protection. The protection on the interests of taxpayers will become one of the important works for our government in the new stage of the tax workTherefore, the key to success for the new stage tax work is how to better improve taxservice level and how to better protect the rights and interests of the taxpayers. It is worthstudying in-depth for finding the taxation gap between developed countries and china,facilitating the way for optimizing tax work, and formulating relevant tax servicespecification. These have a strong practical significance and value for our country taxauthorities that protect interests of taxpayers. |