The key for tax inspection to serve taxpayers lies in strict law enforcement and handling affairs according to law. Fair law enforcement and service optimization should be based on ensuring that the national tax policy is not infringed. Fair law enforcement means that tax inspection is impartial, based on facts and taking the law as the criterion, and efforts should be made to create a fair and just tax environment for all taxpayers. In daily work, tax inspectors should not only use legal weapons to safeguard the dignity of tax law, but also learn to do meticulous ideological education and communicate effectively with taxpayers. First, carry out targeted tax law publicity, provide taxpayers with tax law publicity and consultation, and strive to raise citizens' awareness of paying taxes according to law; Second, in the qualitative analysis of tax cases, it is necessary to explain tax policies to taxpayers, analyze the causes of errors, and help correct problems; Third, publicize the new tax policy in time, advocate paying taxes in good faith, and maintain a harmonious relationship between tax collection and payment; Fourth, improve the way of law enforcement, pay attention to the use of flexible law enforcement means such as propaganda, guidance and education, take law enforcement by reasoning, prompt the risk of tax violations, and provide quality services for law-abiding taxpayers; Fifth, improve the transparency of inspection and law enforcement, and effectively protect taxpayers' right to know and supervise.

Second, improve the system and vigorously promote sunshine inspection.

"Street lamp is the best policeman, and sunshine is the best preservative". It is of great benefit to reduce the risk of tax inspection law enforcement by making public the legal basis, law enforcement procedures and processing results of tax inspection, and clearly telling the rights of the inspected objects and the ways and means to realize their rights. Therefore, in the process of carrying out sunshine inspection, we should keep in mind the purpose of service, and always highlight the concept of thinking what taxpayers think, being anxious for taxpayers and serving taxpayers. The first is to implement service measures in law enforcement. Before the investigation, make a good plan, preach policies, and guide taxpayers to self-check and declare. In the process of investigation, strictly abide by the procedures, deal with it qualitatively according to law, and implement the main investigation responsibility system. After the investigation, feedback the questions in time and urge the corresponding accounting adjustment, because if the corresponding accounting adjustment is not made after the investigation, it will be explicit payment for taxpayers; The second is to put the service concept into action. For small and medium-sized enterprises, reconciliation inspection is generally carried out, and the on-site inspection of enterprises should be implemented in a limited time system; After tax inspection of enterprises above designated size, the chief inspector shall write a special investigation report to promote the development of enterprises.