The Research Of Taxpayer Service Based On Taxpayers’ Rights And Interests Protection

In recent years, along with the rapid development of the construction of service-oriented government, and the strength of taxpayers’ legal concept, more and more emphasis are put on the protection of taxpayers’ rights and interests, which become one of the most important functions of taxpayer service. At present, the tax management mainly emphasizes the obligation of the taxpayer, and ignore the protection of the taxpayers’ rights and interests. Most taxpayers do not even know what their rights, let alone protection. Taxpayer service and protection of taxpayers’ rights and interests are strongly linked. Looked from the goal, taxpayer service contributes to protect the taxpayers’ rights and interests better. And only to protect the taxpayers’ rights and interests, the taxpayers can better fulfill their obligations to pay taxes. At the same time, the taxpayer service is the effective way of rights and interests protection. Guided by the rights and interests protection, optimizing the tax service would help produce win-win situations between taxpayers and tax collectors. The article aims to examine the current China’s taxpayer service from the perspective of the protection of rights and interests. On the basis of the advanced theory and practice experience of developed countries, and combined with China’s national conditions, we should make service more perfect from the following aspects. The first is to improve the legal system and promote the legalization process. The second is to update the service concept and create both sides equal atmosphere. The third is to strengthen the restriction of power and improve the service ability. The fourth is to improve the convenience measures and construct information service platform. The fifth is to reengineer the process and save the taxpayers’ tax cost. The sixth is to establish the evaluation mechanism and Improve the quality of service.