为进一步搞好税收管理,不断提高纳税人自觉纳税的水平,各国税务当局都积极为纳税人提供周全的服务。为纳税人服务主要有两个具体目标:一是让纳税人了解自己的权利和义务;二是向纳税人提供持续、公正和及时的服务。国际上为纳税人服务的方式主要有:为纳税人提供实际帮助免费提供申报表和延长工作时间。为尽可能减轻纳税人 In order to further improve the tax administration and constantly raise the level of taxpayers’ voluntary tax payment, the tax authorities of all countries actively provide the taxpayers with comprehensive services. There are two main objectives for serving taxpayers: one is to let taxpayers understand their own rights and obligations, and the other is to provide taxpayers with consistent, fair and timely services. The main ways for international taxpayers to provide taxpayers with practical help to provide free returns and extend working hours. To minimize taxpayers