The Study Of The Tax Assessment-In The Perspective Of Protection Of The Rights And Interests Of Taxpayers

With the promotion in the area of the tax service, the classification of the tax sources management, information construction, and the improving of social tax compliance, tax structure in our country has entered the important strategic transition. Scientific, refinement, professional management is the modern tax management requirements of The Times. Tax assessment as a kind of tax source monitoring, is the necessity of taxation scientific management and tax service, because it adapt to the requirements of scientific, refinement, specialization. What the foreign tax assessments care about is the process of service instead of the punishment. If they found the problems, they will inform the taxpayers and assist them to correct mistakes, if the taxpayers refuse to correct mistakes, the method will turn to tax inspection.Tax assessment in our country is still in the stage of exploring, most of the existing researches focused on the system, but the researchers in the developed countries think the fundamental goal of tax service is to improve the taxpayer’s tax compliance, and that quality tax services will promote the tax compliance. In the view of this, my study is in the perspective of the tax service, and combining the advanced experience of international tax assessment work. This thesis is proposed to demonstrate the ways to enhance the level of tax services to facilitate the taxpayers’ subjective dynamic role of the play, thus improve the taxpayer compliance, to make the job of tax assessment work better.This thesis is divided into four parts:The first part is the introduction of the taxpayers’ motivation. Motivational state determines the taxpayer how to position relationship with tax authority, decided to cooperation or not follow. If the tax authority only with formal authority and legitimacy of the law to force taxpayers to fulfill its obligations, it does not guarantee the legitimacy of the taxpayers psychological. Secondly discusses the limitation of taxpayers’ initiative, Taxpayers as a "economic man", made under the statutory tax can not completely rely on its compliance consciousness, this would require the tax authorities to properly guide the management. Finally it introduced the "Contingency Theory" to show that the different taxpayers should be treated differently, otherwise there can only be the wasted effort.The second part is meant to explain why the tax authorities could make up for a lack of taxpayers’ initiative. In content, the complexity of the tax law and unequal application show that tax authorities have the professional advantage, the big date shows that tax authorities have information advantage. Taxpayers in a relatively weak position, thus the tax assessment work of the tax authority must pay attention to the job of tax service.The third part is the introduction of the action that foreign tax authorities take. American system embodies the "step-by-step" in the work of the tax assessment, the blue return system in Japan embodies the taxpayers of credit good discount, Chinese Hong Kong’s system including many taxpayers’ basic rights, so as to realize the people-oriented.The fourth part is from the angle of ascending taxpayers’ initiative to put forward a few suggestions to our country. Most of the domestic researches have put forward many suggestions in the aspect of system, thus this thesis chose a new perspective of tax service to put forward opinions.The major analysis methods are literature research and comparative analysis method, to analyze the differences between domestic and abroad. And lastly propose some suggestions on the base of the system of the foreign.The viewpoint and the innovation of this paper lies in that, I combined the tax management system with the knowledge of the public utilities management which I learned in the period of undergraduate. The tax authority as a administrative unit, it should follow the rule. So, this paper combined two of them. The deficiency of the paper is limited to my research lever, but I will do a better job in the future.