In recent years, tax service has become the development trend of tax collection and management in all countries of the world. Relevant calculations show that one effort in tax service is equivalent to 50 gains in tax supervision and crackdown. The United States and Australia have successively promulgated the Taxpayer's Rights Act (1988) and the Taxpayer's Charter (1997), aiming at strongly regulating the tax bureau's own behavior in the form of law and ensuring the legitimate rights and interests of taxpayers. When it comes to tax collection and management, many countries even change management into service to emphasize the service function of tax departments. For example, in the United States, State Taxation Administration of The People's Republic of China's full English name is Internal Revenue Service, which literally translates into Chinese: domestic tax service agencies. In Singapore, Congress introduced the operating mechanism into the tax bureau by law, that is, the tax bureau operates all kinds of tax business like a contracting enterprise, which fundamentally put an end to the bureaucracy of the tax bureau and made the tax service no longer just a superficial form. (Dai) according to