| 英文摘要 |
In the light of the trend of trade liberalization and investment facilitation in RCEP, Mainland China’s overall business environment has been improved through the reform of ’’streamline the government, delegate power, and improve government services’’, which is inevitably reflected in the optimization of services in the field of taxation. It is necessary to ’’align’’ with the tax service standards of other RCEP countries to better protect and realize the rights of domestic and foreign taxpayers, taking into account the current internal and external environment faced by Mainland China. As a theoretical response to the aforementioned needs, tax services are functionally differentiated from taxpaying services, and the framework of ’’taxpayer-oriented’’ in the allocation of taxation rights. In the context of tax modernization with Chinese characteristics in the new era, tax services are intended to seek a tax governance mechanism that is open to the outside world in all aspects, with the aim of theoretically clarifying the service role of taxation authorities in the relationship between taxpayers and tax-authorities. It is argued that tax services should be subject to the humanistic concept of ’’taxpayer-oriented’’, the constitutional principle of state initiative to protect taxpayers’ rights, and the tax law principle of convenience and benefit to taxpayers. Accordingly, a number of proposals for the improvement of the tax system are proposed.
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