随着新税收征管法的颁布实施,税收服务已逐渐成为税收工作一个法定的正常的重要的组成部分,也成为当前税收工作中最令人关注的话题。这就迫切需要我们从理论和实践上进行分析把握,使税收服务在科学规范的轨道上不断探索创新,开创出税收事业发展的新局面。一、新时期税收服务展望(一)新时期税收服务追求的几个目标。一是纳税人基本满意。税收服务工作做得好不好,必须看纳税人是否满意。这个评判应该由政府或独立的纳税人权益保护协会来组织实施。二是纳税人的税法遵从度不断提高。一靠严厉的税务稽查维护税法的刚性,二靠文明高效的税收服务融洽税收征纳关系。三是 With the promulgation and implementation of the new tax collection and administration law, taxation services have gradually become a statutory normal and important part of taxation work, and have become the most interesting topic in the current taxation work. This urgently needs our analysis and grasping from theory and practice so that the tax service can continuously explore and innovate on the track of scientific norms and create a new situation in the development of tax revenue. I. Prospect of Tax Services in the New Era (I) Several Goals of Tax Service Pursuit in the New Era. First, the basic satisfaction of taxpayers. Tax service work well, we must see whether the taxpayer is satisfied. This judgment should be organized by the government or an independent association of taxpayers’ rights and interests. Second, the taxpayer’s tax compliance continues to increase. One by strict tax inspection to maintain the rigidity of the tax law, two rely on civilized and efficient tax service harmonious tax collection relationship. Three is