近年来，各级税务部门为积极推行税制改革，强化征管力度，相继设立了纳税大厅，同时部分金融机构踊跃进驻纳税大厅承办税款经收业务。由于目前国家对纳税大厅的运行没有统一的管理办法和模式，加之缺乏相配套的法规及措施，形成了税务、银行、信用社等部门相互效仿、具体操作 In recent years, tax departments at all levels have set up tax-paying halls in order to actively promote the reform of the tax system and strengthen the collection and management of tax revenue. At the same time, some financial institutions have been stationed in the tax-paying hall to undertake tax collection business. Due to the fact that at present there is no unified management method and mode for the operation of the taxpayer hall in our country, and the lack of relevant laws and measures, there has been a series of actions that tax authorities, banks, credit unions,