近年来,各级税务部门就构建多元化办税服务模式进行了全方位探索。尤其是2015年,《“互联网+税务”行动计划》的颁布,对多元化办税服务提出了适应“互联网+”时代的新要求。但是,整体而言,我国多元化办税服务仍然处于较低层次,应用水平十分有限。随着市场主体准入条件放宽以及营改增的全面收官,税务部门将面临办税压力大增、税户需求迫切等一系列问题,构建多元化办税服务模式对缓解税务部门的办税压力具有较强的现实意义。 In recent years, tax authorities at all levels have conducted a comprehensive exploration of building a diversified tax service model. Especially in 2015, the promulgation of “Internet + Taxation” and “Action Plan” put forward new requirements for the diversified tax service to adapt to the “Internet +” era. However, as a whole, the diversified tax service in our country is still at a low level and the application level is very limited. With the liberalization of the market access and the full termination of the VAT reform, the tax authorities will face a series of problems such as the increase of tax burden and the urgent need of taxpayers. A diversified tax service model will be built to ease the taxation duties of the tax authorities Pressure has a strong practical significance.