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编者按:税收管理与纳税服务作为税务部门的两大核心业务,是税收工作的重要基础和环节,贯穿税收工作的始终。随着营业税改征增值税、房产税等试点区域的扩大,新一轮税制改革已全面展开,尤其地方税收的税源将不断扩大。在新的形势下,如何加强科学的管理,提升税源管理质量,以优质的纳税服务增强纳税人纳税遵从度,充分依托信息化手段,改进纳税服务工作,切实维护纳税人合法权益,构建和谐的税收征纳关系,做到执法规范,成本降低,提高税收征管质量和效率,以适应新形势的发展以及纳税人的
Editor’s Note: Tax Administration and Tax Services As the two core businesses of the tax department, tax administration is an important foundation and link for tax work that runs through the tax work. With the expansion of the pilot areas such as VAT reform and property tax reform, a new round of tax reform has been launched in full swing. In particular, the tax sources for local tax revenues will continue to expand. Under the new situation, how to strengthen scientific management, improve the quality of tax source management, enhance tax compliance with high-quality tax service, fully rely on information technology, improve tax service, effectively safeguard the legitimate rights and interests of taxpayers, and build a harmonious Tax relations, so that law enforcement norms, reduce costs and improve the quality and efficiency of tax collection and management to adapt to the development of the new situation and taxpayers