Study On Taxation Service In The View Of Taxpayers' Rights Theory

With the development of Chinese socialist legal system and government function, taxation service has been becoming an important part of taxation department and has been preliminary build up. The taxation department has also worked out a series of laws and regulations to how to carry out service.But taxation department would rather overemphasize taxpayer duty than ignore taxpayer right in tax administration for a long time,which has made the duty-paying service stay in shallow and in passive. It is clear that doing like that would deviate from the taxpayers'expectation and a goal of efficient service .Therefore,the taxpayers'rights have been paid more and more attention theoretically and practically. In study of tax law theory,tax law scholar begins to study in the taxpayers'rights systematically ,whose demonstration from concrete taxpayers'rights to right theorization.In practice, "Law of the People's Republic of China on the Administration of Tax Collection "has made taxpayer lawful rights and interests raised to an important position. The clauses not only have been increased but also the essence of the law has a breakthrough.This paper researches on optimizing taxation service from the theory basis and concrete practice under the right visual angle. The paper is allotted together for four chapters:The first chapter sets forth the theory of taxpayers'rights. The theory turns to advocate that the various relevance bodies is equal in tax revenue activity, on tax and revenue, rights and duties are to fit relatively, taxpayers enjoy corresponding right while the taxpayer paying taxes. The taxpayers'rights on the law of tax run through tax revenue legislation. This paper enforces the law, judicial, and puts particularly emphasis on enforcing the law in the taxpayer in tax revenue legislation. While stipulating taxpayers'rights, the tax collection also carries out necessary restraint serves system, making taxpayers'rights get the practical guarantee.On the bases of taxpayer right theory, the second chapter gives a definition of duty-paying service from the angle of protection of taxpayer's rights and makes out its principles and features and concrete content.The third chapter finds out the problem ,such as the ignorance of taxpayer'rights, the non-coordinated operating mechanism and the higher taxpayer's taxation cost. And finally, it analyzes the reasons existing in the china's tax service through making a thorough survey the situation.The fourth chapter puts forward some measure to further improve taxation service as to its concept, rules, means and performance by learning the advanced experiences of foreign countries. Our country must really improve taxation service by law from change service idea of law-executor, construct and improve prompting and restriction system aim at revenue law-executor, optimize service staff resource configure reform and improve revenue service flow etc.