“公开办税，上门缴税。”作为治理税收环境、整顿税收秩序的具体内容，对促进我国税收事业的发展，有着重要的意义。公开办税，作为一种模式推广，即将办税的程序、内容、办税人员等向社会公开。这样，既加强了社会各界对税务机关的群众监督，又使税务机关的具体征收行为有着 “Public taxation, home tax.” As a tax regulatory environment, the specific content of rectifying tax order, to promote the development of tax revenue in our country, has the vital significance. To openly administer taxes, as a model to promote, to be tax-free procedures, content, tax-hired staff to the public. In this way, not only has the masses of the public in various sectors of the public been supervised by the tax authorities, but also the specific tax collection practices of the tax authorities