经济体制改革是全面深化改革的重点,核心问题是处理好政府和市场的关系,使市场在资源配置中起决定性作用和更好发挥政府作用。注税行业作为市场的主体,如何实现纳税服务资源配置的最大化,更好地发挥服务经济社会发展的作用,是当前行业工作的重心。新公共服务理论认为,政府的职能是提供公共服务,公共服务以外的服务内容,可交由市场进行配置。作为市场主体,注税行业进行纳税服务资源的配置,可以从三个维度进行理解:第一,在市场经济条件下, The reform of the economic system is the focus of deepening the reform in an all-round way. The core issue is to properly handle the relationship between the government and the market so that the market plays a decisive role in the allocation of resources and the government can play its role better. As the main body of the market, how to maximize the allocation of tax service resources and how to give full play to the role of serving the economic and social development is the focus of current industry work. The theory of new public service that the government’s function is to provide public services, services other than public services, can be configured by the market. As the main body of the market, tax tax industry for the allocation of tax service resources can be understood from three dimensions: First, under market economy conditions,