国际货币基金组织的专家把有效的税收征管体系比作一座“金字塔”，认为为纳税人服务是整个“金字塔”的基础，是征纳双方接触的首要环节，也是税务部门职责所能影响纳税人实际数量最多的环节O我国征管体制改革也将“纳税申报和优化服务”做为新的税收征管模式的基础。然而在实 International Monetary Fund experts compare an effective tax collection system to a “pyramid,” arguing that serving the taxpayer is the basis of the entire “pyramid” and the primary aspect of approaching both parties. It is also the tax department’s responsibility to affect taxpayers The actual number of the most links O China’s tax collection system reform will also be “tax returns and optimization services” as the new tax collection and management basis. However, in fact