Based on the public management theory and public financial theory, the system of tax service has been established. However, the tax department concentrates more on the duties of taxpayers, but ignores the rights of taxpayers, which results in a negative situation and low level and betrays the expectation of taxpayers and the service target of effectiveness. So taxpayers'rights related tax service attracts more attention theoretically and truthfully. The thesis analyzes how to rationalize China's tax service, to better protect the rights of taxpayers and serve the taxpayers. Firstly the definition and content of taxpayers'rights and duties are defined, and then the problems presented in China's tax service are analyzed from the view of taxpayers'rights, and lastly advice and countermeasures are advocated for how to rationalize China's tax service, better protecting the rights of taxpayers. |