近年来,各地陆继设立了办税服务厅,一些金融机构积极参与承办税款经收业务,这对加强税源的了解与监督,强化税收征管,保证税款及时、足额入库,都发挥了积极作用。但由于办税服务厅尚处于初始阶段,既无统一模式,又缺乏配套法规,存在不少问题,亟待规范。 一、基本情况 In recent years, various local governments have set up tax service offices, and some financial institutions have taken an active part in undertaking tax collection and payment. This has helped strengthen the understanding and supervision of tax sources, intensified tax collection and administration, and guaranteed the timely and full collection of tax revenue. A positive effect However, due to the tax office is still in its infancy, there is no unified model, but also lack of supporting laws and regulations, there are many problems that need to be standardized. First, the basic situation