Research On Polices About Protecting Taxpayers’Rights For Grass-Root Taxes Authorities

Influenced by old ideas, power perception as well as some other constraint factors, such as poverty in knowledge of taxation, bad complaint channel, etc, most of the taxpayers in China have relatively weak dimension authority awareness. However, with the economic development and further construction of socialist democracy and a legal system as well as human rights, taxpayers are becoming much more conscious about their rights protection. Taxpayers’rights protection problem has gradually become hot topics in the last several years and has attracted more attention of the community.In this paper, we start by explaining the inherent meaning of rights for taxpayers. Then, we recognize the importance and urgency of maintaining taxpayers’legal rights for grass-root tax authorities according to the requirements of taxation’s serving the people, maintaining fairness and justice in the process of tax levy and payment as well as constructing a core value system for taxation. By taking the experience of Local Taxation Bureau of Yancheng as an example, we explore the current condition of taxpayers’ rights protection in the whole city. Further, we extend our research perspectives and generalize from many facts to reach our ideas about the existing problem and the causes in maintaining the rights for taxpayers for general grass-root taxes authorities. Finally, on the theoretical basis of Service-Oriented Government theory, Public Goods theory as well as New Public Administration theory, we put forward some suggestions on how to protecting the rights for taxpayers effectively in order to help the grass-root tax authorities to make progress in rights protection for taxpayers as well as improve their service level in taxation gradually.