纳税服务与税收征管互动关系探析

An Analysis of the Relationship between Taxation Service and Tax Collection Administration

税收征管是税务部门工作的内化表现,纳税服务是税务部门工作的外化形式,两者如同一枚硬币的两面。文章以纳税服务作为论述的重点,结合新形势发展的要求,对纳税服务进行重新定位,并拓展其内涵,同时将纳税服务的理念融入税收征管之中,以纳税服务与税收管理的关系为切入点,思考如何通过优化纳税服务措施来促成税收管理质效的提高,以及两者良性互动关系的实现。

Like the two sides of a coin, tax collection administration is the interior work of tax department, while taxation service is the exterior work of it. The author focuses on discussing taxation service by redefining it based on the requirements of new situation and extend its connotation. Meanwhile, taking the relationship between taxation service and tax collection administration as a starting point, the author reflects on how to optimize measures of taxation service to improve the effectiveness of tax collection administration and form positive interaction by merging taxation service and tax collection administration.