Research On Optimizing Tax Service For The Rights Of Taxpayers

Tax service is originated in the United States in the middle of twentieth Century. The development trend of international tax management is to provide convenient, high quality, efficient tax service for taxpayers. Along with the change of function of our country government and tax collection and management reform, tax service tax department has become an important and fundamental work and got great development. But since our tax law enforcement practice focused on law enforcement and administration for long-term, overemphasize taxpayer obligations, relatively neglect of the legal status and legal rights of taxpayers, the tax service has been at a low developing stage, the service level is also at the junior level, did not achieve the expected goals of taxpayers, can not meet the growing tax demand of taxpayers. These objective reality makes tax service becomes our country current tax areas of active research important topic, and optimize the tax service is also related to the protection of the rights and interests of the taxpayer, the government image and a series of major issues.As the most the fundamental job of tax department, tax service is supporting the tax operation at the basement. For taxpayers to provide quality and efficient comprehensive economic tax service, not only to better protect the rights of taxpayers to achieve, but also to promote taxpayers shall effectively fulfill the obligation of tax payment. In this paper, based on the taxpayer’s right,this tax service combined with modern public management theoretical ideas, Through the comparison of domestic and foreign tax service development situation, think that our country tax payment service development exists in a variety of the root cause of the problem is our lack of tax service formed the cultural soil, neither theory basis, and do not pay attention to the rights of taxpayers, the taxpayer and taxpayer right long-term since did not get due esteem. Based on our country tax payment service development at the present situation, this paper analyzes the problems in the practice of tax services causes, references foreign advanced experience and practice of tax services, puts forward the suggestion of optimizing tax service in new tax situation, Recommend outstanding theory to practice is the great guiding effect, emphasizes the protection of taxpayers rights of great practical significance, at the same time the information is marked as modern tax service characteristics of the times, and play the role of intermediary organizations together to become tax to promote China’s taxpayer service continue to mature development direction.In new tax situation, update the taxation service concepts, enhance the level of tax service, to better protect the rights of taxpayers, provide the better service to the taxpayers, tax service of our country is the future direction,"serve the taxpayers" will also be basic concept of the tax department to construct new pattern of modern tax collection and management. Only by optimizing the tax payment service, can really play the role of tax collection and management system for solid base.