纳税服务是税务机关为实现依法治税,指导和帮助纳税人依法纳税,维护其合法权益而提供的服务。它是现代市场经济条件下税务行政的重要组成部分。一、优化纳税服务的必要性改进政府公共服务的客观要求。建设公共服务型政府是新阶段我国政府职能转变的基本目标。在市场经济条件下, Tax service is the service provided by the tax authorities for the purpose of tax administration according to law, guiding and helping taxpayers pay tax according to law and safeguard their legitimate rights and interests. It is an important part of tax administration under the conditions of a modern market economy. First, the need to optimize tax services to improve the government’s objective requirements for public services. Building a public service-oriented government is the basic goal of the transformation of the government’s functions in our country in the new stage. Under the condition of market economy,