Management of Value-added Tax by Small-amount taxpayers;

Research on Protect Tax Payer s Right in China;

With introduction to the theory of globalization,this thesis is going to make a detailed analysis of the topic through observing governments and tax payers behavior under the effect of globalization.

The article analyzes the causes and measures of tax-losing from the view of tax payer s psychology.

A comparison study of Chinese and foreign taxpayers rights;

At present,there are invasion of different degrees in the actual practice of tax authory whether in the collecting,keeping,using and disclousing,or in the infringement suit of taxpayers personal information.

Both the taxpayers decisions of tax compliance and the authority activities are relate to the fundamental characteristics of the two principal parts.

The legal significance of the harmonious society—From the perspective of the guarantee of the tax payers’ rights;

Based on the definition of tax shifting,this paper further analyses that the criterion used to judge tax shifting can only be Whether and how much the commodity(or factor)price changes according to what is offered (or obtained)by tax payers after tax levied or increased by the country.

The requirement of the market economy is to establish the taxation service system as the guide of tax-payer.