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作为综合性和服务型的税收征管工作,纳税服务是税务机关根据《税收征管法》及其《实施细则》的规定,在纳税人依法履行纳税义务的过程中,按照纳税人自觉、主动、及时、完整地办理各项纳税手续的合法合理期望,为纳税人提供规范的、全面的、便捷的、经济的各项服务措施的总称。 纳税服务的服务内容主要包括四个方面:(1)税收信息服务,即向纳税人提供税务相关信息,包括税收法规、政策、纳税程序、基本常识等,使之了解自身的权利和义务,有能力自觉、及时、完整地缴纳税款:(2)纳税程序性服务,即在税收征管流程中提供的征收服务;(3)
As a comprehensive and service-oriented tax collection and management work, the tax service is the tax authorities according to the “Tax Administration Law” and its “Regulations” in the taxpayer in accordance with the law to fulfill the tax liability in accordance with the taxpayers consciously, initiatively and in time , Complete the lawful and reasonable expectation of various tax formalities and provide the taxpayers with a standardized, comprehensive, convenient and economical general term for various service measures. Tax service services mainly include four aspects: (1) Tax information services, that is to provide taxpayers tax-related information, including tax laws and regulations, policies, tax procedures, basic knowledge, to understand their own rights and obligations, there Conscientiously, timely and complete payment of taxes: (2) Tax procedural services, that is, collection services provided in the process of tax collection and management; (3)