Taxation Service Policy And Rights Security Of Taxpayer

This paper chooses the constitution and implement of public policy as the theoretical starting point, and then discusses the relationship between them in order to propose the thoughts and routes of reform by finding out the problems and causes that exist in the current policies.The first part is about the taxation service and the rights of taxpayers. Based on the definitions and connotations of the taxation service and the rights of taxpayers the idealized aim of constructing the consistent relationship between them is ascertained. In addition, the theoretical meaning of the campaign of new public administration in western countries is introduced. Finally, the evolution and achievements of taxation service policy of our country in recent years is generalized.In the second part, the security problem of taxpayers'rights and its causes in Chinese taxation service policy is analyzed. It is shown from four aspects that the current taxation service policy of China doesn't match the security of taxpayers'rights. On top of that, the causes, why the current taxation policy can't protect the rights of taxpayers effectively, are analyzed from such aspects as lack of the culture governed by constitution, limitations of judicial system, confrontation between traditional and modern culture, and indifference of revenue cost consciousness.The third part is an extension of the current taxation service policy of China. In this part, such policies and measures are proposed and discussed in detail respectively: The ways protecting the rights of taxpayers are supposed to be established and improved; high-efficient service with high quality should be provided to decrease the obeying cost of revenue; the customer-oriented system should be introduced into the taxation service policy in order to construct the culture which can really protect the rights of taxpayers effectively.This paper pays more attention to the theories of public policy, especially the campaign of western new public administration, and makes more positive analysis of how to make a further improvement of taxation service policy coordinating the practical work of taxation. Therefore, it is meaningful in reality for providing more civilized and high-efficient security of taxpayers'rights.