为纳税人提供优质的服务,是税务机关行政管理行为的重要内容,也是促进纳税人依法纳税的基础工作。近年来,我国税务行政管理在纳税服务方面做出了许多有益的尝试,但与发达国家相比,我国税务行政管理体系中的纳税服务观念、制度、措施等方面都还存在很大差距,其核心问题是没有真正确立起以纳税人服务需求为导向的税务行政管理体系。 Providing taxpayers with quality service is an important part of the administrative act of the tax authorities and a basic task of promoting taxpayers to pay taxes in accordance with the law. In recent years, China’s tax administration has made many beneficial attempts in tax services, but compared with developed countries, there is still a long way to go in terms of tax services, systems and measures in China’s tax administration system. The core issue is not really establishing a tax administration system that takes the service needs of taxpayers as the orientation.