内 容 摘 要
纳税服务是近几年来税收理论界与实际工作部门研究的热点问题，是世界各国现代税收征管发展的新趋势。进入新世纪以来，我国社会主义市场经济体制的不断巩固和完善，依法治国进程的加快、经济全球化趋势的加强以及知识经济和信息时代所具有的新特点、新趋势，都要求税务部门坚持与时俱进，不断开拓创新，以优化服务为切入点，建立现代税收征管的新格局。不论是顺应国际税收征管之潮流，还是出于不断推进税收征管改革的自身需要，我们都应该努力完善纳税服务。虽然我国在纳税服务方面取得了一些成绩，但总的来说我国纳税服务还处于比较低的水平和层次。如何优化纳税服务还是一个值得认真探讨的问题。
关键词：纳税服务 优化 纳税人 税务机关
The Research on the Optimization of Tax Service
Abstract
The tax service is the hot topic researched by taxation theorists and the practical work departments recently, and is a new tendency of many countries’ modern tax revenue collection. From the new century, the gradual improvement of our country’s socialism market economy system, the advancement of ruling a nation legally, the enhancement of economical globalization tendency and the new characteristics of the knowledge economy and the information age, which all request tax affairs departments to persist to keep pace with the time, develop the innovation unceasingly, take optimization of the tax service as the breakthrough point. In order to follow the international tax revenue collection tendency, or to improve the tax revenue collection we should optimize the tax service. Although our country has achieved some achievements, our tax service is still on the low level overall. It’s worth researching on how to optimize tax service.
Key words： tax service optimization taxpayer tax affairs institution
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