英国国内收入局为保证向所有纳税人提供公正、高效服务,制定了《纳税人的权利》(The Taxpayer’s Charter),并印成小册子免费发给纳税人。笔者认为此种做法值得借鉴,特介绍如下: 纳税人有权要求国内收入局: 1、办事公正。公正处理纳税人的纳税事项,让纳税人按税法规定缴纳税款,对所有纳税人均一视同仁。 2、提供帮助。帮助纳税人正确办理纳税事项,帮助纳税人 In order to provide fair and efficient service to all taxpayers, the UK Internal Revenue Service developed The Taxpayer’s Charter and distributed it to taxpayers free of charge. I think this approach is worth learning, special introduction is as follows: Taxpayers have the right to request the Internal Revenue Service: 1, work fair. Justice to deal with taxpayers tax matters, so that taxpayers pay taxes according to tax law, all taxpayers are treated equally. 2, to provide help. Help taxpayers correctly handle tax matters to help taxpayers