Research On The Way Of Protecting Taxpayers’ Rights And Interests In The Reform Of Individual Income Tax

In recent years,China’s socialist rule of law construction process has been steadily advancing,and citizens’ awareness of the rule of law and rights has been significantly enhanced.Comprehensively implementing the concept of taxation according to law and effectively improving the level of taxation according to law is the concrete embodiment of the construction of rule of law in the field of taxation.Personal income tax is one of taxes closely related to everyone.In order to comply with the social development and meet the needs of economic development,China has continuously improved and optimized the individual income tax system,with more reasonable tax rate settings and more scientific settings of the comprehensive tax system,and also gives taxpayers more rights and benefits protection.We gradually expanded the coverage of low and top tax rates,reducing the tax burden on low-and middle-income groups.Additional deductions for special items such as children’s education and medical treatment for serious diseases have been increased,reflecting the importance attached to people’s livelihood.The increase in the tax threshold protects the benefits of low-income groups.Therefore,to benefit the people with the fruits of reform and to protect the rights and interests of taxpayers have become important standards to test the effectiveness of individual income tax reform,and to protect the rights and interests of taxpayers has become an important trend in the tax collection and administration of individual income tax.In daily work,tax authorities insist on taking taxpayers as the main body and continuously optimize tax services and other measures to protect taxpayers’ rights and interests and promote taxpayers’ tax compliance,but when the effect of services fails to meet expectations,they will urge taxpayers through measures of levy management.Because China’s taxation authorities do not pay enough attention to the protection of taxpayers’ rights and interests in the collection and management of individual income tax,and the means of collection and management are relatively single,the legitimate rights and interests of taxpayers cannot be fully protected.This paper takes the taxation bureau of District H as an example and takes the protection of taxpayers’ rights and interests in personal income tax collection and administration as the research object,and analyzes the current situation of taxpayers’ rights and interests protection in personal income tax collection and administration in the taxation bureau of District H through literature research method,case study method and in-depth interview method.Combined with the theoretical basis research such as new public service theory,tax compliance theory and information asymmetry theory,it was found that the protection of taxpayers’ rights and interests in personal income tax collection and administration by the H District Taxation Bureau had problems such as imperfect legal system,unequal concept of rights and obligations,unsound organization of rights protection and lagging service of rights protection.After analyzing,it is concluded that there are multiple factors such as insufficient traditional tax equality concept,defective top-level design of tax system,ineffective supervision of administrative enforcement,and asymmetry of tax-related information.Therefore,combining with the actual taxation work and drawing on advanced foreign experience,this paper puts forward several suggestions for the grassroots taxation authorities,represented by District H,to optimizing the quality of personal income tax collection and administration and improving the level of protection of taxpayers’ rights and interests: improving laws and regulations to provide institutionalized guarantee,focusing on team building to enhance the level of legalization,strengthen internal and external supervision to promote the process of socialization,optimize collection and administration services to promote the construction of information technology.