新《税收征管法》及其实施细则,对税收征管的每一个环节、每一道程序都作了具体并富有刚性的规定,它的实施既为“加强征管、堵塞漏洞、清缴欠税、惩治腐败”提供了法律保证,也对征管工作提出了更高的要求。税务机关在实际工作中要认真依法行政,切实维护纳税人的利益,努力为经济建设服务。一、构建纳税服务体系,是税务机关的基本职责服务职能和执法职能体现税收征管的本质要求,良好的服务必然成为最佳征管效率的重要条件。在办税场所建设方面,要尽可能为纳税人提供舒适、方便、系统、快捷的“一体化”办税条件,让纳税人最大限度地减少纳税成本。在购 The new Law on the Administration of Tax Collection and its Implementing Rules provide specific and rigid rules for every aspect of tax collection and administration and its implementation. It is not only “strengthening the collection and management of the loopholes, Corruption ”provided legal guarantee, but also set higher requirements for the work of collection and administration. In actual work, tax authorities should conscientiously administer according to law, earnestly safeguard the interests of taxpayers and strive to serve economic construction. First, the establishment of tax service system is the basic duties of the tax authorities Service functions and law enforcement functions reflect the essential requirements of tax collection and management, good service is bound to become the most important conditions for the efficiency of collection. In tax office construction, taxpayers should be provided as much as possible to provide a comfortable, convenient, systematic and efficient “integrated” tax conditions for taxpayers to minimize tax costs. In the purchase