Taxation Service In The View Of Taxpayers' Rights

Excellent tax service can help taxpayers to improve the efficiency of paying tax, push the tax authorities to improve efficiency, construct a tax environment symbolized with equity,openness and fairness, and protect taxpayers'legitimate rights and interests fully. To achieve these goals is the request for tax authorities to implement the faith of caring about the people, using the power for the people and persuing the interests for the people, push forward the job of managing tax affairs according to law, and construct service-oriented government by transforming government functions. Optimizing tax service is helpful to the harmonious relationship between taxpayers and tax authorities and is helpful for tax authorities to show a good imagery. The article aims to illustrate some concepts from the perspective of taxpayers, analyze the situation and problems of tax service in China, absorb good experiences of developed countries, point out a direction on how to improve the job of tax service, and give theoretical guidance to tax authorities on how to optimizing tax service according to circumstances.Along with the transformation of government functions, Tax Collections transforms from controlling-type to service-oriented type, which isn't only the inevitable request of the modern market economy but also the only way for China's Tax Collections entering the modern civilization period. Tax service is one of the most important aspect of it. In the past we put too much emphasis on taxpayers' obligations, however we ingored to protect their rights and we did far from enough on providing service, causing taxpayers not to know what kind of rights they enjoy, needless to say protecting their rights spontaneously. With the rapid development of the construction of service-oriented government, tax authorities cherish the idea of putting people first and as a result more and more emphasis are put on the protection of taxpayers'rights, which become one of the most important functions of tax service. Therefore, it's worth of deep researches on providing what kind of sevice and how to provide such service to protect taxpayers'rights. It's of great practical significance and value for tax authorities conducting tax service and protecting taxpayers' rights by examining the situation of tax service, finding the gaps searching for optimization ways and put them into practice.The article does researches from the following 5 aspects.The first part is an outline about taxpayers'rights protection and tax service, in which the author gives the definition and contents of taxpayers' rights, introduces definition, basic characteristics and classifications of tax service, illustrates the relations between taxpayers'rights protection and tax service, analyzes the transformation of the concepts of taxpayers'rights protection and tax service, and shows the significance of viewing tax service from the perspective of rights protection of taxpayers'.The second part examines China's current tax service from the perspective of taxpayers'rights protection. Recently, tax authorities ceaselessly transform the Service Faith, innovate the methods of service, optimize the modes of service and borden the area of service according to the general request of taxation in the new era. By doing this tax authorities achieve good results on tax service, such as the rights and duties of taxpayers are regulated,defined and conducted fully, the good results are brought by tax publicity, the service area is bordened gradually, the work procedure is simplified and so on. However,there are still some deficiencies which conclude lack of service ability, misadventure of service results, comparatively low service level, low-rise of sevice standard, deficiency of sevice system, shortage of laws and regulations, imperfect enviroment of service as well as the low level of socialization.The third part is about advanced experience of developed countries. The author mainly selects some representative examples on serveral aspects. The United States pays more attention on protecting taxpayers'rights, viewing service as the mission of taxation. Singapore relys on advanced information systems. England aims to help the minority community by organizing volunteers to provide tax service. French tax service embodies characteristics and always has its definite aims. There is professional tax revenue media in Japan, conducting propaganda of tax laws in-depth everywhere. Australia promotes the form of "Internet and unified telephone consult" as one main means to provide better tax service. Tax Service in devepoled nations mostly attained the following aspects. The first is paying attention to guarantee taxpayer s'rights.The second is establishing organization according to taxpayers'demands. The third is to low the cost of taxpayers. The fourth is making full advantages of agent organizations and social strength. The above metioned points are of great reference importance to our tax service.Part four is about the ways to protect taxpayers'rights and optimize tax services in China. With the development of society and the scietific development of taxation, taxpayers are not satisfied with the slight tax service any more, and they are very eager to get deep, all-dimensional, fair and comfortable service enviroment. At the present, the tax authorities should respect choices of taxpayers, enhance the envolvement of them and attach importance to their evaluations when providing tax service.Therefore, we should make service more perfect from the following aspects. The first is to transform the idea of management and servive practically. The second is to enhance the ablility and level of service without stop. The third is to perfect the service systems and institutions. The fourth is to enrich service content and means. The fifth is to do more on informatization and construction of network. The sixth is to encourage and guide tax agencies and agent service.The fifth part is about the current beneficial quest on the ways of tax service providing by our grassroots tax authorities.Along with the rapid development of social economy, tax collections business continuously become very strong by making rapid progress, taxpayers'legal concept are strengthening day by day, and taxpayers'position are recognized gradually. Both tax authorities and taxpayers themselves are getting more and more profound understanding of taxpayers'rights protection. Tax service is the most direct and effective way to guarantee the right of taxpayers. There are some advanced experiences as results of edifying searches and practices providing by grassroots tax authorities in different places in China. The article illustrates this point by taking Beingjing Taxation Bureau, Fangshan Branch as the example to show its fruitful searches in tax service.