一、纵观中外古今,税收服务的主题应当是永恒的近年来,纳税服务已成为世界各国税收征管发展的一种潮流和趋势,有关测算表明:一份纳税服务方面的努力,相当于50份税务监督打击方面的收获。美国和澳大利亚曾先后颁布《纳税人权利法案》(1988年)、《纳税人宪章》(1997年),旨在以法? First, looking both at home and abroad in ancient and modern times, the theme of tax service should be eternal. In recent years, tax service has become a trend and trend of development of tax collection and administration in various countries of the world. The calculations show that a tax service effort equal to 50 Tax supervision and combat gains. The United States and Australia successively promulgated the Taxpayers’ Rights Bill 1988 (1988) and the Charter for Taxpayers (1997), aiming at law.