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一、改革和完善纳税服务体系的对策与建议1、更新观念体系,重新审视和定位纳税服务的价值新征管法及其实施细则在赋予税务机关更多权力的同时,也进一步明确了税务机关的责任与义务,其中最主要的就是增加保护纳税人的合法权益的法律条文,纳税服务已由传统的道德范畴上升到法定义务,成为法定行政行为的重要组成部分。这就要求我们重新定位纳税服务的价值,全面履行新征管法规定的税务机关对纳税人的义务,树立现代税收服务观,拓展对纳
I. Countermeasures and Suggestions for Reforming and Perfecting the Tax Service System 1. Updating the concept system and re-examining and positioning the value of tax service The new Tax Collection and Administration Law and its implementing rules, while giving more power to the tax authorities, further clarified the Responsibility and obligation, the most important of which is to increase the legal provisions for protecting the legitimate rights and interests of taxpayers. The tax service has risen from the traditional ethical category to a statutory obligation and has become an important part of the statutory administrative act. This requires us to re-locate the value of tax services, the full implementation of the new Tax Administration’s tax authorities obligations to taxpayers, and establish a modern tax service concept,