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日前,国家税务总局发出《关于加强纳税服务的通知》,明确要求全国税务机关采取有力措施,转变服务理念,创新工作思路,规范税收征收和缴纳行为,保护纳税人的合法权益,努力为纳税人体法纳税提供全方位和高水平的服务,提高纳税遵从度和税收征管效率。近年来,纳税服务已成为税收征管体系的重要组成部分。特别是2001年、2002年颁布实施的新《税收征管法》及其实施细则,在保护纳税人权益和规范税务机关行为方面做了大量的规定,并将纳税服务由职
Recently, the State Administration of Taxation issued the Circular on Strengthening Tax Services, which explicitly required the national tax authorities to take effective measures to change the concept of service, innovate work ideas, standardize tax collection and payment, protect the legitimate rights and interests of taxpayers, Tax law provides a full range of services and high level, to improve tax compliance and tax collection efficiency. In recent years, tax service has become an important part of the tax collection and management system. In particular, the new Law on Tax Collection and Administration promulgated in 2001 and 2002 and its implementing rules have provided a great deal of provisions in protecting the rights and interests of taxpayers and regulating the behavior of tax authorities,