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当前,在税收宣传中出现较频繁的一个词语就是“纳税服务”,各级税务机关逐步统一了纳税服务理念,推出了服务创新举措,广大纳税人也逐步加深了对纳税服务的认识,已开始从落实自身应有法定权利,提升自身法律、社会地位的全新角度,给予了纳税服务特别的关注。可以说,全社会都把目光投向了纳税服务,并寄予其极大的期望。本刊继年初策划“纳税服务:新世纪新理念”专题后,再次聚焦“纳税服务”,以帮助广大读者进一步了解纳税服务,并从理论和实践两个方面进行有益的探索。
At present, one word that appears more frequently in tax publicity is “tax service”. Tax authorities at all levels gradually unify the concept of tax service and introduce service innovation measures. The majority of taxpayers have also deepened their understanding of tax service and started From the implementation of their own legal rights should be to enhance their own legal and social status of the new point of view, paid special attention to tax services. It can be said that the whole society has turned its attention to the tax service and placed great expectations on it. Following the theme of “Tax Services: A New Concept in the New Century”, the magazine again focuses on “tax service” to help readers understand tax service more and make useful explorations in both theory and practice.