1, we should correctly understand the unified relationship between tax law enforcement and tax service. Strict management, tax administration according to law, and creating a fair tax enforcement environment are the best services for taxpayers. It is the basic requirement of tax management and tax law to improve tax efficiency and reduce tax cost as much as possible, and it is also the important duty of tax department. Fundamentally speaking, the two are completely unified. Therefore, the tax authorities must realize the transformation from simple law enforcement management to equal emphasis on law enforcement and service, and strengthen the awareness of serving taxpayers. By improving the service mechanism, updating the service mode, changing the work style, respecting taxpayers, facilitating taxpayers and serving taxpayers, the organic unity of law enforcement and service can be realized.

2. The characteristics of taxation give new connotation to taxation, and optimizing tax service requires us to understand with new thinking. Taxation has the basic characteristics of fixity, compulsion and gratuity. With the deepening of Socialism with Chinese characteristics's construction, the enrichment and perfection of the theory of socialist essence, and the implementation of Theory of Three Represents, the three basic characteristics of taxation have been endowed with new connotations of the times. As far as "free" is concerned, tax theory and propaganda should change from "free" in the past to "paid". Free of charge is aimed at a single taxpayer, and for the state and all taxpayers, it is actually a tax payment. This kind of compensation is reflected in the fact that the purpose of state taxation is to provide public services for taxpayers, and it can also be understood that taxpayers pay taxes to the state in order to "buy" the state's public services. Fully understanding the "paid" characteristics of taxation can help taxpayers understand the meaning of taxation more correctly and enhance their consciousness and initiative in paying taxes. At the same time, for tax authorities, it can enhance the awareness of providing satisfactory and thoughtful services to taxpayers and let them realize the effectiveness of our work.

3. It is necessary to strengthen the understanding of the taxpayer's dominant position. The concept of tax management has changed from "law enforcement management" to management service. For a long time, tax management has paid more attention to how to supervise taxpayers, and has not paid enough trust and respect to taxpayers, which has weakened the awareness of serving taxpayers and affected the cooperation between taxpayers and tax authorities. Taxpayer is the main body of market economy, the direct creator of social wealth and the source of national tax revenue. Tax authorities must firmly establish the taxpayer's subjective concept, shift the leading direction of their work from meeting their own tax needs to serving taxpayers' tax needs, trust taxpayers, respect taxpayers and serve taxpayers in the formulation of tax system, the setting of management process and the provision of tax payment methods, fully embody taxpayers' subjective status and earnestly safeguard taxpayers' legitimate rights and interests.

4. Strengthen understanding of the equal status of both parties. The rights and obligations of tax authorities and taxpayers are determined by law, and both parties are equal in performing their rights and obligations. The tax authorities should ensure that the law enforcement procedures are legal, but at the same time, they should also provide services in place, and they are not allowed to force taxpayers to perform other "obligations" other than those stipulated by law; Taxpayers should conscientiously fulfill their tax obligations, require the tax authorities to provide accurate, comprehensive and high-quality services, require the tax authorities to correctly perform their tax enforcement rights, and require the tax authorities to correct the deviations in law enforcement; Both sides have the right and obligation to respect "personality" when dealing with tax issues; Taxpayers and taxpayers should adhere to the principles of fairness, justice and openness in tax enforcement.

5. Actively explore personalized services to achieve a new breakthrough in the form of tax service. According to the characteristics and needs of different taxpayers, we should actively provide more thoughtful and meticulous personalized services, such as appointment service, tax green channel, reminder service and policy delivery. , timely solve the reasonable requirements of taxpayers, and infiltrate tax service into daily management and administration according to law. At the same time, actively carry out two-way interactive services of tax collection and management, such as letters, voice calls, the Internet, investigation visits, director reception days, etc., and establish fixed channels for collecting taxpayers' opinions and feedback, and strive to reduce information asymmetry and enhance understanding, communication and two-way interaction between tax collection and management.