为推进我国税收管理现代化建设进程,建立优质便捷的纳税服务体系,国家税务总局制定了《全国税务机关纳税服务规范》,并正式下发文件[详见《国家税务总局关于印发〈全国税务机关纳税服务规范〉的通知》(税总发〔2014〕154号)]。其中就建立税务机关、涉税专业服务机构和纳税人三方沟通工作机 In order to promote China’s modernization of tax administration and establish a high-quality and convenient tax service system, the State Administration of Taxation formulated the “Regulations on Tax Service of National Tax Authorities” and formally issued the documents [for details, see the Circular of the State Administration of Taxation on Printing and Distributing the Taxes of the National Tax Office Service Regulations> Notice (Tax General [2014] No. 154)]. Among them, the tax authorities, the tax-related professional service agencies and the taxpayers have been established to communicate with each other