全心全意为人民服务是党的宗旨,也是税务工作的根本目标。在加强税收征管、依法组织收入的同时,税务机关为何必须进一步转变观念、搞好服务呢?我认为,可以从以下三个方面来认识: 搞好服务是新形势下税务机关的职责。目前我们常讲“入世”,简而言之,入世就是要与国际接轨,这不但是指经济运行的方式,还包括支持这种经济方式运行的系统环境。市场经济的主体是企业,只有“小政府、大市场”,才能适应市场经济形势的需要。从这个意义来讲,入世首先应是政府的入世、观念的入世。政府的主要任务就是协调和服务,扮演的角色就是“救火员”、“抢险队”,哪里需要出现在哪里。政府的各职能部门要甘当配角、当好配角,从前台走向幕后,为企业搭好台、让企业唱好戏;要自觉转变以往居高临下、指挥命令的管理者身份,以企业的需求 Serving the people wholeheartedly is the party’s purpose and the fundamental goal of tax work. While strengthening tax collection and administration and organizing revenue according to law, why must tax authorities further change their concepts and do a good job in service? I think we can understand from the following three aspects: Improving the service is the duty of the tax authorities in the new situation. At present, we often talk about “joining the WTO.” In short, China’s accession to the WTO is going to go hand-in-hand with the world. This means not only the mode of economic operation but also the system environment that supports the operation of this economic mode. The main body of a market economy is an enterprise, and only “small government and big market” can meet the needs of the market economy. In this sense, the accession to the WTO should first be the government’s accession to the WTO and the concept of accession to the WTO. The main task of the government is to coordinate and serve. The role played by the government is “firefighter” and “rescue team” where it needs to be present. Government departments should be willing to play a supporting role, be a good supporting role, go from the front to the backstage, set a good stage for enterprises, and allow enterprises to sing good shows. They should conscientiously change their past status as commanders and commanding orders,