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一、纳税服务的具体内涵 一般来讲,纳税服务是指税务机关或社会中介服务组织根据税收法律规定,为纳税人在依法履行纳税义务和行使权利的过程中提供的规范、便捷、经济的各项服务内容的总称。为了更加科学、更加准确地把握纳税服务的内涵,更好地指导税收工作实践,本文对纳税服务的主体、本质和内容作进一步的分析。
First, the specific connotation of tax services In general, the tax service refers to the tax authorities or social intermediary service organizations under the tax laws and regulations for the taxpayers in the process of fulfilling their tax obligations and exercise their rights in accordance with the law provided by the standard, convenient and economical General terms of service content. In order to grasp the connotation of tax service more accurately and guide tax practice more scientifically and more accurately, this article further analyzes the subject, essence and content of tax service.