“公开办税”是税务部门一项行之有效的工作制度，是税务部门提高办事效率，密切征纳关系，严肃税收法纪，依法治税的有效措施。“公开办税”自提倡推行以来，在整个税收活动中起着十分积极的作用，它加强了征纳双方的双向监督，提高了工作效率，使税务部门的工作以及税务干部 “Public tax collection” is an effective working system of the tax department, an effective measure for the tax department to improve its working efficiency, to impose its relations closely, to strictly abide by the tax laws and regulations, and to administer the tax according to law. Since the promotion and implementation of “open tax collection and management”, it has played a very active role in the entire taxation campaign. It has strengthened the two-way supervision of both parties and raised the working efficiency so that the work of the taxation department and tax cadres