新的《税收征管法》及其实施细则,明确规定了纳税服务是税务机关的法定义务,是税务机关必须履行的重要职责。税务机关应该充分认识纳税服务的重要性、必要性,深刻理解纳税服务的丰富内涵,在服务的标准性、全面性、快捷化、经济化上下功夫,努力构建协调、高效的纳税服务新体系。 The new Law on the Administration of Tax Collection and its implementing rules clearly stipulate that tax service is the statutory obligation of the tax authorities and an important duty the tax authorities must fulfill. Tax authorities should fully understand the importance and necessity of tax services, deeply understand the rich content of tax services, and work hard to standardize, comprehensively, speedily and economically services and strive to build a new coordinated and efficient tax service system.