随着我国改革开放的深化和社会主义市场经济的建立,一种“集中征收、分类管理、一级稽查”的现代税收征管新模式逐步建立。近年来,各级税务部门在加强税收征管、加大税务稽查力度的同时,在纳税服务方面也进行了一些积极的尝试并取得了一定的成效,提高了纳税人税收遵从率,树立了 With the deepening of China’s reform and opening up and the establishment of a socialist market economy, a new model of modern tax collection and administration has been established gradually. In recent years, tax authorities at all levels have made some positive attempts in taxation services and have achieved some success while strengthening tax collection and administration and tax auditing efforts, raising taxpayers’ tax compliance rate and setting up