多年来,各级税务机关把服务与监督作为税收征管中的一项重要内容来抓,为整治税收秩序,促进收入稳步增长起到了良好作用。但在实际工作中,把服务与监督对立起来的作法,还时有发生,使工作造成了不应有的损失。本文就如何进一步处理好服务与监督的关系问题,提一点粗浅的看法。一、必须纠正对服务与监督的错误认识一些同志由于割裂了税收征管中服务与监督的关系,把税务机关视为单纯的执法监督机关,工作上热衷于查查管管,罚款补税,进门翻帐本,开口就要税,工作方法简单.只强调征管“刚性”,忽视了税法宣传和业务辅导,不坚持文明收税。也有些同志只讲税收调节经济的职能作用,忽视了税收法令、政策的严肃性和 Over the years, tax authorities at all levels have regarded service and supervision as an important part of tax collection and management, and have played a good role in rectifying tax order and promoting steady growth of income. However, in actual work, the practice of opposing service and supervision has also taken place from time to time, causing undue losses to the work. This article gives a little superficial opinion on how to further handle the relationship between service and supervision. First, we must correct our misunderstanding of service and supervision. Some comrades, as a result of the fragmentation of the relationship between service and supervision in tax collection and administration, regard the tax authorities as a simple law enforcement and supervisory organ. To open the account, the tax should be open, and the working method is simple. Only stressed the “rigidity” of collection and management, neglected tax publicity and business counseling, and did not insist on taxation of civilization. Some comrades only talked about the function of taxation in regulating the economy, ignoring the seriousness of tax laws and regulations and policies