2015年5月1日起,《全国税收征管规范(1.0)》在全国范围内试行,该规范是对税务机关开展税收征管工作、依法履行工作职责的基本规定,明确了税收管理行政行为标准,压缩了自由裁量空间,减少了税收行政行为的随意性,实现了全国税收征管业务的标准化、规范化,对最大限度规范税务人,最大限度便利纳税人具有重要意义。 Since May 1, 2015, the “National Tax Collection and Administration Standard (1.0)” has been piloted throughout the country. The standard is a basic requirement for the tax authorities to carry out tax collection and administration work and to perform their duties according to law, clarifying the administrative standards of tax administration, Compressed discretion space, reducing the arbitrary nature of the tax administration, to achieve the standardization and standardization of tax administration over the country, to maximize the standardization of taxpayers, to maximize the convenience of taxpayers is of great significance.