自新征管法及其实施细则颁布以来,“纳税服 务”不仅成为我国税收征管体制研讨中的关键词,而且已落实到了税收征管各方面的实践中;纳税服务已不再停留在一些基本层次,而是进入“对内优化办税流程,对外拓展服务渠道,全程为纳税人解决实际问题”的服务体系建设阶段,这为新时期的税收征管体制建设提出了新的工作目标。 Since the introduction of the new Tax Collection Law and its implementing rules, “tax service” has not only become the key word in the tax administration system of our country, but also has been implemented in all aspects of tax collection and administration. The tax service no longer stays at some basic levels, But into the construction phase of the service system of “optimizing tax-handling procedures internally and expanding service channels externally, and solving the practical problems for taxpayers throughout the country.” This put forward new work targets for the tax collection and administration system in the new period.