1995年底，国家税务总局提出了“建立以申报纳税和优化服务为基础，以计算机网络为依托，集中征收，重点稽查”的新征管模式。建立为纳税人服务体系作为其中的一项重要内容，不仅是依法沽税的内在要求，也是正确确立税务人员与纳税人权利义务关系的重要条件。然而，各地在实施 At the end of 1995, the State Administration of Taxation put forward a new tax collection and management model of “establishing a tax collection and service optimization system based on computer networks and concentrating collection and key inspection”. Establishing a taxpayer service system as an important part of it is not only an inherent requirement of selling tax in accordance with the law but also an important condition for correctly establishing the relationship between tax officials and taxpayers’ rights and obligations. However, all over the place