基層稅務(wù)機(jī)關(guān)納稅人權(quán)益保護(hù)策略研究——以鹽城地稅為例.pdf

1、蘇州大學(xué)碩士學(xué)位論文基層稅務(wù)機(jī)關(guān)納稅人權(quán)益保護(hù)策略研究以鹽城地稅為例姓名：董莉莉申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：公共管理指導(dǎo)教師：張小洪201210ResearchonPolicesaboutProtectingTaxpayers’RightsforGrassRootTaxesAuthorities__—TakingLocalTaxationBureauofYanchengasanExampleAbstractInfluencedbyoldid

2、eas，powerperceptionaswellassomeotherconstraintfactors，suchaspovertyinknowledgeoftaxation，badcomplaintchannel，etc，mostofthetaxpayersinChinahaverelativelyweakdimensionauthorityawarenessHoweverwiththeeconomicdevelopmentandf

3、urtherconstructionofsocialistdemocracyandalegalsystemaswellashumanrights，taxpayersarebecomingmuchmoreconsciousabouttheirrightsprotectionTaxpayers’rightsprotectionproblemhasgraduallybecomehottopicsinthelastseveralyearsand

4、hasattractedmoreattentionofthecommunityInthispaper，westartbyexplainingtheinherentmeaningofrightsfortaxpayersThen，werecognizetheimportanceandurgencyofmaintainingtaxpayers’legalrightsforgrassroottaxauthoritiesaccordingtoth

5、erequirementsoftaxation’Sservingthepeople，maintainingfaimessandjusticeintheprocessoftaxlevyandpaymentaswellasconstructingacorevaluesystemfortaxationBytakingtheexperienceofLocalTaxationBureauofYanchengasanexample，weexplor

6、ethecurrentconditionoftaxpayers’rightsprotectioninthewholecityFurtherweextendourresearchperspectivesandgeneralizefrommanyfactsteachourideasabouttheexistingproblemandthecausesinmaintainingtherightsfortaxpayersforgeneralgr

7、assroottaxesauthoritiesFinallyonthetheoreticalbasisofServiceOrientedGovernmenttheoryPublicGoodstheoryaswellasNewPublicAdministrationtheoryweputforwardsomesuggestionsonhowtoprotectingthefightsfortaxpayerseffectivelyinorde

8、rtohelpthegrassroottaxauthoritiestomakeprogressinrightsprotectionfortaxpayersaswellasimprovetheirservicelevelintaxationgraduallyKeyWords：grass—roottaxesauthorities，taxpayers，rightsprotectionWrittenby：DongLiliSupervisedby