为纳税人服务，这既是我国加入WTO后新形势发展改善和优化办税工作的迫切需要，更是新《征管法》及其《实施细则》提出的法律要求。在经济全球化下，各国人民进一步要求税收法制化、民主化，鉴于纳税人是国家财政承担主体，许多国家判定“纳税人宪章”、发表“纳税人权利宣言” To serve the taxpayers is not only an urgent need for the development, improvement and optimization of tax collection in the new situation after China’s accession to the WTO, but also the legal requirement put forth by the new Law on the Administration of Tax Collection and its Implementing Rules. Under economic globalization, the people of all countries further require the taxation to be legalized and democratized. Since taxpayers are the mainstay of state finance, many countries have decided on the Charter for Taxpayers and issued the Declaration on the Rights of Taxpayers.