税收征管及基于税收遵从以及纳税服务二者结合进而产生的一个重要问题所在,其对于我国税收征管的实施具有重要的作用,因此合理的优化,不仅能够有效地进行税收征管,而且有利于构建出良好的税收征管环境,对税收成本降低、纳税服务以及社会协作都有重要的功能。 Tax administration and tax compliance and tax services based on the combination of the two resulting in an important issue, which for the implementation of tax administration in our country has an important role, so a reasonable optimization, not only effective tax collection, but also conducive to the construction of Good tax collection and management environment, the tax costs, tax services and social collaboration have an important function.