1、蘇州大學碩士學位論文基層稅務機關納稅人權益保護策略研究以鹽城地稅為例姓名：董莉莉申請學位級別：碩士專業(yè)：公共管理指導教師：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