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随着我国经济体制改革的不断深入和政府职能的转变,人性化税收管理的趋势日益彰显,纳税服务在中国税收征管的舞台上扮演越来越重要的角色,2002年国家税务总局在征收管理司下设立了纳税服务处,这是我国第一个专司纳税服务的职能的行政管理机构,至此,纳税服务在中国进入如日中天的时代。如何进一步转变征管理念,优化纳税服务是各级税务机关面临的迫切需要研究和解决的现实问题。
With the continuous deepening of China’s economic reform and the transformation of government functions, the tendency of humanized tax administration has become increasingly evident. Tax services play an increasingly important role in the stage of tax administration in China. In 2002, the State Administration of Taxation Under the establishment of the Tax Service, which is the first in our country to specialize in the functions of tax administration agencies, thus far, tax services in China into a heyday of the times. How to further change the idea of tax collection and management and optimize the tax service are the realistic problems that the tax authorities at all levels need to study and solve urgently.