最近，笔者耳闻到有的税务机关，在开展创新优质服务的活动中，对一些在“法定”时间内没有到税务机关来缴税的纳税户，均开展电话语音“提醒纳税”服务，有的甚至每月还实行上门“提醒纳税”服务。有消息说，这种作法，在一些地方还作为一条经验来介绍。据笔者了解，开展这种 Recently, the author heard some tax authorities in carrying out innovative and high-quality service activities. Some taxpayers who did not pay taxes to the tax authorities within the “legal” time period all carried out telephone voice “reminder and tax payment” services, and some Even the monthly implementation of “remind tax payment” service. It is reported that this practice is also introduced as an experience in some places. According to my understanding, to carry out this