Comparison with enterprise taxpayers,individual taxpayers have specificity,because the tax system is designed for a guarantee revenue?Because the enterprises make a great contribution to revenue,that makes the system of tax collection and management oriented for the enterprises.In the process of taxation service,the taxation bureaus attach importance to the enterprises other than the individual taxpayers.That tax sources are widely distributed,absent of tax knowledge and low degree of tax compliance contributes a increasing cost of safeguarding legal rights in view of the individual taxyers.In the meanwhile,the individual rights are vulnerable to be infringed.We could learn from the foreign experiences to bring in the system of taxpayer rights protection officer and tax agent system.In the meanwhile in the process of the tax lawmaking,tax collecting enforcement,justice of tax implement the taxation legal principles,ability-to-pay principle,the principle of reliance interest protection.At last,more measures are made to protect taxpayers in detail,for example the perfection of taxpayers complaints mechanism,development of intermediary agents,regulating tax service. |