纳税服务和依法行政是新时期纳税的两大主题。随着中国经济的不断发展,纳税人的意识的觉醒,纳税服务的理念被逐渐的重视起来。围绕这一主题,以纳税服务为切入点,推进税务机关向服务型转变,是提升服务型政府的效率的正确选择。因此,税务机关及税务人员必须不断转变思想,规范征税行为,为建立符合我国实际的纳税服务体系而继续努力。 Tax services and administration by law are the two main topics of tax payment in the new period. With the constant development of China’s economy, the awareness of taxpayers has awakened and the concept of tax service has been gradually paid attention to. Around this theme, tax service as a starting point to promote the tax authorities to service-oriented transformation is to improve the efficiency of service-oriented government the right choice. Therefore, tax authorities and tax officials must constantly change their thinking and standardize their taxation practices, and continue their efforts to establish a tax service system that is in line with China’s actual conditions.