| With the constant deepening of China’s tax reform, protection of the rights of taxpayers in China have made great progress. But because of the "national standard" ideology still dominate the field of taxation, protection of the rights of taxpayers needs to be strengthened urgently. To promote the full realization of taxpayer’s rights, the personal rights and property rights of citizens, are just what this paper intended on. This thesis based on first-hand primary research data, guiding by the latest theoretical and practical experience on protection of the rights of taxpayers at home and aboard, using survey method, comparative study, Empirical research methods, and also combining with writer’s work experience, taking State Administration of Taxation of Xin Tian Hu Nan for example, analyzed the current situation and main problems existed on taxpayers’ rights protection and also the causes, and last proposed a concept of improving China’s system of protection of the rights of taxpayers: Update concepts, build consciousness of protection of the rights of taxpayers; Improve the tax legislation, strengthen the legal system construction of protection of the rights of taxpayers; Sound rights protection organization, create platform to protect the rights of taxpayers; Perfect the tax relief law, guarantee the rights of taxpayers. This paper covers four parts. The first part, described the concept and content of the rights of taxpayers, and also the significance and theoretical basis for protection of the rights of taxpayers. The second part, taking State Administration of Taxation of Xin Tian Hu Nan for case analysis, revealed the common problems of the taxpayers’ rights protection in China and conducted deep-seated cause analysis. The third part, presented the experience of taxpayer’s rights protection in west developed countries and also its reference to China. The forth part, proposed a concept of improving China’s system of protection of the rights of taxpayers. |
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