税收服务本质是指税收服务于经济、服务于广大纳税人的本质属性。一、服务型税务是在税收领域实现税收服务本质的理想选择服务行政模式的核心就是以行政相对人为中心构建的行政组织结构及运行机制,其目标是实现为行政相对人服务效率最大化,实现由“以政府为中心”的重管制模式 The essence of tax service refers to the essence of tax service in economy and service to the majority of taxpayers. First, service-oriented tax is the ideal choice of tax service in the field of tax revenue The core of service administration mode is the administrative organization structure and operating mechanism centered on the administrative counterpart, and the goal is to maximize the efficiency of service for the administrative counterpart and achieve From “government-centered” heavy regulatory model