Research On The Problems And Countermeasures About The Protection Of Taxpayers’ Rights And Interests

With the developmentof market economy and the enhancementof citizen ’s right consciousness, people paying more and more attention to the rights and interests of tax payers. The publicis more concerned about the government how to use tax to achieve its public management functions and the protection about the rights of tax payers in the process of tax collection. Recently, the Chinese government actively promotetr an sition from management type to service type and the legalization process is also constantly advancing, tax authorities have made some useful exploration based on the protection of tax payers ’ rights and interest s of the tax service practice, too. However, in the previous practice of legal system construction and tax collection, the ethos that main emphasison " obligations " but ignoring the legitimate right s, “ paying attention to management and neglecting the service ” is still not completely reversed.Under the situation of people taking tax seriously while rarely knowing the right to own, protecting the legitimate rights and interests of tax payers notonly contribute to promote the integrity of China ’ s fiscal and taxation system, but also help to ease the contradiction and improve tax c ompliance. This paper tries to start from the the or etical basis of the protection of the right s and interests of tax payers, to elaborate the connotation of tax payer ’ s rights and interests protection also research on the protection of tax payer s ’right s and interests in the tax department of our country. Then point out the following questions such as lack of legal equality consciousness, in sufficient service ability,imperfection in tax service system and the low extent of socialization of tax service. Then find out the deep reasons behind it such as the imperfection of legal protection system, the faultiness in tax legal construction system, the unsuccessful law enforcement supervision,the tax service level to be improved and the lack of tax payers ’ force in safe guarding legal rights, etc. According to investigation of questionnaire about tax payer rights and interests protection by the De zhou City National Tax Revenue Service and the typical case analysis,this paper p oint sout that the reare still many problems in the specific work of local tax authorities.This paper try to draw lessons from some countries ’ beneficial exploration and advanced experience in different aspects to the protection of tax payers ’ right sand interests,like in the legislative and tax administration and social service, then combined with the reality of our country to put forward specific optimization measures. The first is to strengthen the construction of legal system and improve the legal system about the protection of tax payers ’ rights and interests; The second is to update ideas and enhance the awareness of the rights and interests of tax payers; The third is to make strict law enforcement procedures and creating a fair and equal tax environment; The fourth is to optimize legal aid and protect the rights and interests of tax payers; The fifth is to develop social organizations and social right s protection platform; The sixth is to streng then the service measures and promote the tax payer ’s tax law compliance. The paper especially emphasizes that the local tax authorities should actively streng then their service capabilities and improve the institution almechanisms, also should accept and encourage the in dependent participation of social organizations in the maintenance of the rights and interests of tax payers.