广义的纳税服务体系,是税务机关和社会中介组织相结合的服务体系,即以税务机关的专业服务为主,以社会中介服务为辅的服务体系。而狭义的税收服务体系则是指税务机关的专业服务,这也是本文所要探讨的问题。一、以纳税人为导向,提升纳税服务的价值20世纪90年代以来,美国及其他发 The generalized tax service system is a service system combining the tax authorities and social intermediary organizations. That is, the service system is mainly based on professional services of the tax authorities and supplemented by social intermediary services. The narrow tax service system refers to the tax agency’s professional services, which is the issue to be explored in this article. First, the taxpayer-oriented, to enhance the value of tax services Since the 1990s, the United States and other hair