纳税服务观的提出,标志着税务机关的管理理念从传统的“监督管理型”向“管理服务型”转变,这是税务系统在税收工作中全面贯彻落实“三个代表”重要思想的具体体现。随着《中华人民共和国税收征收管理法》(以下简称征管法)及其实施细则的相继颁布执行,税务机关规范行政行为,为 The proposal of tax service concept marks the shift of the management philosophy of the tax authority from the traditional “supervisory management type” to the “management service type”, which is the concrete manifestation of the tax system fully implementing the important thinking of the ’Three Represents’ in tax work . With the “People’s Republic of China Tax Collection and Administration Law” (hereinafter referred to as the Tax Administration Law) and its implementation details have been promulgated and implemented, the tax authorities regulate the administrative act as