Abstract: It is a crucial strategically opportuniticaland transitional period for the present. The conflict between the increasing development of public demand and the shortage of public goods and services government provides is growing underlined, therefore, blocking further development of the reform of market-directed economy system. The effective implementation of primal mechanism of taxpayers rights, building up a serviceoriented and rule-by-law government, is to construct harmonious society, to realize the aim of equal access to basic public services proposed by the report of the 17th National Congress of the CPC, and to improve professional taxation services provided by government and its functional departments. Recently, it will promote the transition of government function itself andaccelerate further development of democracy and ruling by law, raising the status of legal principle of taxation, emphasizing the legal construction of bothtaxation and its application and by increasing the level of taxation service.