新《税收征管法》对税务机关规范税收执法行为、优化税收服务、保护纳税人合法权益提出了明确要求,将从严治队的工作要求上升到一个法律的高度,成为依法治税、规范税收执法行为的一个重要组成部分。税务机关作为党和政府联系纳税人的桥梁和纽带,其服务质量的高低直接反映党和政府的形象。只有切实做好为纳税人服务工作,体现法治、公平、文明、效率的新时期治税思想,使纳税人真正感受到税务机关的优质服务,才能不断增强纳税人的依法纳税意识,提高其依法纳税水平。做好为纳税人服务工作的几个原则(一)具体有形化原则。纳税人的需求是具体的,为纳税人服务的工作也必须具体化。要抓住与纳税人切身利益密切相关的事情,从细微处入手,解决纳税人在税法学习、纳税咨询、税务管理、发票领用、纳税认定、纳税评估、税款征收、纳税检查、减免退税、 The new Law on the Administration of Tax Collection sets forth clear requirements for the tax authorities to standardize tax law enforcement, optimize tax services and protect the legitimate rights and interests of taxpayers. It will raise the requirement of strictly managing teams to the height of a law and become a law-based tax and standard taxation An important part of law enforcement. As a bridge and link between the party and the government in contacting taxpayers, the quality of service provided directly reflects the image of the party and the government. Only by doing a good job in serving the taxpayers and embodying the tax governance thinking in the new period of the rule of law, fairness, civilization and efficiency so that taxpayers can truly feel the quality services of the tax authorities can the taxpayers continuously raise their awareness of tax payment in accordance with the law and enhance their legal compliance with the law Taxation level. Do a good job for taxpayers to serve several principles (A) the specific tangible principles. The needs of taxpayers are specific and the work of taxpayers must also be concrete. We should seize the things closely related to the vital interests of taxpayers and start with the details to solve the problems of taxpayers in tax law study, tax consultation, tax administration, receipt of invoices, tax recognition, tax assessment, tax collection, tax inspection, tax rebate ,