税务机关的服务内涵十分广泛，可以有广义和狭义之分。广义的服务是指服务社会、服务经济，包括税收优惠政策落实、税收法律法规宣传等。而狭义的服务仅指向纳税人服务，包括办理税务登记、一般纳税人认定、发票购买、出口退税等涉税事项。因此，要正确认识服务内涵，不仅要向 The service content of the tax authorities is very broad, there can be broad and narrow sense of the points. Broad sense of service is to serve the community, service economy, including the implementation of preferential tax policies, tax laws and regulations publicity. The narrow sense of service only points to the taxpayer services, including tax registration, the general taxpayer finds that invoice purchase, export tax rebates and other tax-related matters. Therefore, we must correctly understand the service content, not only to