向纳税服务型转变不仅是税收工作本身的需要,也是时代发展的需要。服务的优化已成为纳税人对执法机关的基本要求。税务机关在行使征税权时既要严格依法办事,又要尊重和维护纳税人的合法权益。一是要转变观念,增强纳税服务意识。真正地意识到税务机关与纳税人关系好比“鱼水关系 Tax service-oriented transformation is not only the need of the tax work itself, but also the development of the times. Service optimization has become a taxpayer’s basic requirements for law enforcement agencies. Tax authorities in the exercise of the right to tax must not only act strictly in accordance with law, but also respect and safeguard the legitimate rights and interests of taxpayers. First, we must change their concepts and enhance the awareness of tax service. Truly aware of the relationship between tax authorities and taxpayers as "fish and water relations