纳税服务法律化问题初探

On Legalization of Tax Service

在税收实践工作中,纳税服务不仅从理念上逐步渗透到传统征管模式中,而且在具体的制度和措施上也在改变着传统征税行为。在建设服务型政府的背景之下,纳税服务应当从理论和实践上与税法学进行全面的接轨与融合,逐步实现其法律化的进程,以达到构建平等、和谐的税收征纳关系的目标。

In tax practice work, the idea of tax service not only exists in the traditional mode of tax collection, but also changes the taxation behavior. Under the background of the construction of service-oriented government, tax service should be comprehensively merged with the science of tax law both in theory and practice to make it into law process gradually. Only by these means, can we reach the place of equal and harmonious relationship of tax collection and paying.