税收征管由监督打击型向管理服务型的转变,是我国税收发展的总体方向,也是税收工作的必然选择。这一转变需要一个较长的过程,需要各个方面的充分准备,包括思想观念的转变、应用技术的开发等等。本文就此进行探讨。一、要求税务机关提供良好服务是纳税人的权利现实的税务行政活 The transformation of tax collection and management from supervision to management and service-oriented management is the general direction of China’s tax development and the inevitable choice of tax work. This shift requires a long process, which requires adequate preparation in all aspects, including the transformation of ideas and concepts, the development of applied technologies, and so on. This article discusses this. First, requiring the tax authorities to provide good service is the taxpayer’s right to live a realistic tax administration