Research On The Problem Of Yancheng Local Tax System Protecting Taxpayers' Rights And Interests

With the advancement of the process of the rule of law in our country and enhancement of citizens' consciousness of maintaining rights,the protection of taxpayers'legitimate rights and interests is more and more becoming a concern of the society.Strengthening taxpayer rights protection work is the objective demand for tax work to adapt to international and domestic economic situation in the new period.Tax system's protection of taxpayers' rights and interests is a systematic engineering with both theory and practice,the task is to coordinate the relationship between tax levy and payment,relieve the contradiction between tax levy and payment and promote democratic management;the purpose is to improve tax law compliance and taxpayer satisfaction,and eventually achieve to promote collection and management,standardize law enforcement,optimize services and improve efficiency.Strengthening taxpayer rights protection work is the need of promoting harmony and taxation construction,and it is also the need of promoting taxation management transformation.Only to truly protect taxpayers' rights and interests,and improve taxpayers' tax compliance,can realize tax administration by law.As the background of a tax worker,based on the above reasons,I myself starts from problems in practice to analyze taxpayer rights protection status and problem reasons in Yancheng local tax system,and put forward countermeasures for perfecting taxpayer rights protection in Yancheng local tax system.The introduction part of chapter one elaborates research background and research status at home and abroad,and explains research methods of the paper.Based on defining the concept of taxpayers' rights and interests,chapter two elaborates taxpayers' 14 rights and respectively investigates taxpayer rights protection from different perspectives in order to seek for basis for taxpayer rights protection in theory.Chapter three starts from the present situation of Yancheng local tax protecting rights and interests of taxpayers to implement study on protective measures of taxpayers' rights and interests in Yancheng local tax by conducting targeted questionnaire survey.Chapter four analyzes problems existing in Yancheng local tax in aspect of rights protection,and analyzes problem causes respectively from macro and micro perspectives.Chapter five discusses the countermeasures,it puts forward the theoretical framework and improvement measures that are suitable for Yancheng local tax to protect taxpayers'rights and interests starting from the establishment of social service system and perfection of tax law enforcement supervision system,etc.Chapter six summarizes and reviews main ideas,and looks ahead to sequential studies of protecting taxpayers' rights and interests.