《税收征管法》将保护纳税人合法权益、为纳税人服务融入到税收征管的各个环节中,知晓税法是纳税人的第一需求,咨询服务也理应成为纳税服务工作中的基本内容。近年来,各级税务机关按照国家税务总局纳税服务规划要求,努力搭建12366服务热线和纳税服务网站,得到了纳税人和社会各界的欢迎。目前很多 “Tax Administration Law” will protect the legitimate rights and interests of taxpayers for the taxpayer services into all aspects of tax collection and management, knowing tax law is the first requirement of taxpayers, consulting services should also be the basic content of tax services. In recent years, tax authorities at all levels have strived to build 12366 service hotline and tax service websites in accordance with the tax service planning requirements of the State Administration of Taxation and have been welcomed by taxpayers and the community. There are many now