Study On The Issue Of Taxpayers' Rights Protection During Tax Service

Taxpayers' rights mean various rights and interests enjoyed by taxpayers,reflecting in essence the right-obligation relationship between taxpayers and the government.To protect taxpayers' rights from harm is one of the most important goals of building a service-oriented government.With the rapid development of the economy and society,optimizing tax service and protecting taxpayers' rights have become one of the most important trends in today's tax administration.After exploring and practicing for twenty years,China has made its tax service legalized and standardized,forming gradually a scientific and reasonable tax service system.During this process,taxpayers' rights protection,as an important part of tax service,has also made great achievement.Meanwhile,due to traditional taxation's lack of concept of equality,design defect of taxation laws and imperfection of legal protection,tax service in China still faces problems like lack of concept,lower level and few ways to protect rights.As a result,taxpayers' rights are harmed.Based on new public management theory,new public service theory and tax compliance theory,this article elaborates tax service and taxpayers' rights protection in China,and highlights the practice of taxpayers' rights protection during tax service in Suzhou Industrial Park Local Taxation Bureau.The article also introduces some developed countries' experience in protecting taxpayers' rights in tax service.Considering China's practice of tax administration,the article gives advice on optimizing tax service and protecting taxpayers' rights for taxation authorities like promoting informatization,improving evaluation system and pushing forward socialization.