１９９７年，国家税务总局制订的《关于深化征管改革的方案》指出税收征管改革的任务是：建立以申报纳税和优化服务为基础，以计算机网络为依托，集中征收、重点稽查的新的征管模式。“优化服务”作为征管改革的两项基础工作之一，已引起作为征税主体的税务部门的重视，并从上 In 1997, the “Proposal on Deepening the Levy and Reform of Tax Collection and Administration” formulated by the State Administration of Taxation pointed out that the task of the reform of tax collection and administration is to set up a new tax collection and administration system that focuses on tax collection and key inspections based on the reporting and tax payment and optimization of services, relying on computer networks . As one of the two basic tasks of tax collection and management reform, “optimizing services” has drawn the attention of the tax authorities as the subject of taxation,