自从纳税服务的概念提出以来,各级税务部门在加强税收征管、加大稽查力度的同时,通过完善服务机制、规范服务程序、强化服务手段等措施,在税收各个领域积极开展为纳税人服务工作,做了大量有益的尝试,取得显著成效。但是,由于我国传统的税收理论中,并没有系统地对纳税服务的概念进行诠释和 Since the concept of tax service was put forward, tax authorities at all levels, while strengthening tax collection and administration and intensifying auditing efforts, have also actively carried out service work for taxpayers in all fields of taxation through such measures as improving the service mechanism, standardizing service procedures and strengthening service measures , Made a lot of useful attempts, and achieved remarkable results. However, due to the traditional tax theory in our country, the concept of tax service has not been systematically interpreted