１９７７年以前 ,西班牙实行的是评税制 ,即由税务局根据纳税人的申报评估核税 ,然后再通知纳税人缴税 ;税改后 ,因纳税人数量大增 ,便由纳税人自行核税、自行报税、自行缴税。申报制的推行 ,对税务工作 ,特别是为纳税人服务工作提出了更高的要求。为适应形势发展的需要 ,西班 Before 1977, Spain implemented the tax system, that is, the Inland Revenue Department evaluated the tax on the basis of the taxpayer’s declaration and then notified the taxpayers to pay tax. After the tax reform, the number of taxpayers soared, taxpayers themselves assessed taxes , Self-tax, pay their own taxes. The implementation of the declaration system has set higher requirements on taxation work, especially for taxpayers’ service work. In order to meet the needs of the development of the situation, West Bank