要求纳税人按照规定的期限主动到税务机关,申报纳税(即上门申报,上门缴税),这在世界上多数国家都是顺理成章的事情。然而,在我国,这项征管改革却遭来非议。认为要企业人员“上门”,是税务部门服务观念薄弱的表现。有些人看来,要企业上门申报缴税,不过是表示“主动缴税”的一种“形式”,是税务部门多了一点“衙门”气味,少了一点服务意识。笔者认为,纳税人上门申报,上门缴税,是以法治税最基本的要求,是界定纳税人的法制观念、纳税意识和纳税态度的关键所在。一、上门申报缴税,同税务部门的优质服务并行不悖。全心全意为企业服务,为生产服务,牢固树立税务干部的生产观念和服务意识,是税收工作必须长期坚持的指导方针。笔者理解,其依据有二:一是由社会主义国家的性质决定的。全心全意为人民服务 Taxpayers are required to take the initiative to go to the tax authorities in accordance with the prescribed deadlines and declare tax payment (ie declaration on site and tax payment on site), which is a matter of course in most countries in the world. However, in our country, this reform of administration of administration has been criticized. It is the weak performance of tax department’s service concept that enterprises should be “on-site”. Some people seem to want enterprises to declare and pay taxes on their own behalf, but it is a “form” of “active tax payment.” It is the smell of the Yamen in the tax department that adds little sense of service. The author believes that taxpayers come to declare, pay taxes, is the most basic requirement of the rule of law tax is to define the taxpayer’s concept of the legal system, tax awareness and tax attitudes key. First, to declare taxes, go hand in hand with the quality of services of the tax department go hand in hand. Wholeheartedly for the business services for production services, firmly establish the concept of production and service awareness of tax cadres, tax work is the long-term adherence to the guidelines. The author understands that there are two basis for it: First, it is decided by the nature of socialist countries. Serve the people wholeheartedly