Dealing with the relationship between tax collection and tax service can better play its key role in improving the quality and efficiency of tax source management and optimizing the relationship between tax collection and payment, and better promote the scientific development of the overall national tax work. First, we should correctly understand the dialectical relationship between tax collection and tax service in the new period. Tax collection and management and tax service are the two most basic and important aspects of modern taxation, and they are contradictory unity, with the nature of interdependence, interaction and mutual promotion, and * * * exists in tax administrative behavior. Tax collection and management and tax service are both the core business of the national tax department, and they have obvious differences in function and form. Tax collection and management is to urge taxpayers to fulfill their tax obligations according to law through professional management of taxpayers' tax economic activities; Tax payment service is a service activity implemented in the interaction of tax collection and payment, which helps taxpayers to successfully complete their tax payment duties. Second, we should understand that tax collection and management and tax service are dialectical with each other. Tax collection and tax service are dialectical unity, and their dialectical relationship is embodied in: tax collection and management is the foundation, which determines the development direction of tax service, while tax service reacts to tax collection and management and has an irreplaceable role in promoting tax collection and management. A correct understanding of the relationship between them can be understood from the following two aspects: First, the main responsibility of the national tax department is to organize tax revenue, and the fundamental thing to achieve this goal is to strengthen tax collection and management. Therefore, without tax collection and management, there is no tax service; Second, by optimizing the tax service, the national tax department has safeguarded the taxpayer's tax rights and improved tax compliance, which will promote the improvement of tax collection and management quality and reduce the collection cost. -2-3 is to understand that tax collection and management and tax service are mutually reinforcing. On the one hand, by promoting the reform of the collection and management system, rationalizing the collection and management operation process system, reducing the collection cost, reducing the tax burden from the institutional level, and effectively improving the harmonious degree of the collection and payment relationship; On the other hand, by optimizing the tax service system, strengthening the concept of tax service, hardening the tax service indicators and refining the tax service measures, the overall level of tax service of the national tax department can be improved, the taxpayer's tax compliance can be promoted, and the pressure and burden of tax collection and management can be reduced. A correct understanding of the relationship between the two plays a very important role in innovating tax collection and management, optimizing tax service, managing taxes according to law by the national tax department and achieving the goal of taxpayers' compliance with their duties. Second, efforts should be made to promote the harmony and unity of tax collection and management and tax payment services in the new period. In tax work, the harmonious unity and effective operation of the two systems of management and service will directly affect the innovation and improvement of the system and mechanism of collection and management. It is necessary to speed up the establishment of an internal and external circulation coordination mechanism of management and service focusing on "optimizing services to improve management efficiency and improving service processes through innovative management". First, we should strengthen interaction management. It is necessary to implement the mechanism of tax collection and service in interaction management, further deepen the exchange and cooperation between tax collectors and tax collectors, deepen the construction of service brands, promote the win-win cooperation between tax enterprises, improve tax laws and regulations, make public all tax laws, regulations and policies, make public the tax system, management process and service standards, and accept the supervision of taxpayers and the whole society. Second, we must improve the post responsibility system. According to the principles of defining responsibilities and posts, clear functions and circular monitoring, the responsibilities and requirements of management and service are embedded in all aspects of tax work, and the execution and creativity of each post in the whole process are fully exerted and mobilized. Third, we must improve the assessment mechanism. It is necessary to make full use of tax source management monitoring platforms such as CTAIS2.0 and grass-roots management platforms, strengthen the assessment of tax collection and management quality, further improve the assessment and evaluation system of tax source management, and establish a comprehensive effect analysis mechanism covering the whole process from tax source positioning to tax storage. -3-(2) The harmony and unity of the two is a necessary prerequisite for improving the effectiveness of tax service. We should truly realize three changes, that is, from simple law enforcer to law enforcement service provider, from passive service to active service, from image service to actual service; Establish a center: starting from the needs of taxpayers, based on taxpayer compliance, and finally satisfying taxpayers. Providing high-quality tax service is an important content for the national tax department to fully implement Scientific Outlook on Development and establish a benign and interactive tax collection and payment relationship. The first is to innovate the service system. With "one hall, one line and one network" as the carrier, we will expand the tax service mode under the framework of platform construction system and form the linkage management of platform system. The second is to improve the segmentation strategy. In view of the differences between taxpayers' nature and tax service business, we should gradually improve the service segmentation strategy on the basis of adhering to the standardized model to meet the reasonable needs of different types of taxpayers; The third is to optimize the allocation of resources. It is necessary to integrate and reorganize the existing tax service resources, optimize and improve the multi-level tax platform system with the tax service section as the guide, the field tax service hall as the basis, and the chain service of each unit as the main body. (C) the harmonious unity of the two is the only way to promote the process of tax administration according to law. The development of tax collection and tax service will ultimately be unified to reflect the authority of tax law, strengthen the implementation of tax law and give full play to the functions of tax law, and promoting the process of tax administration according to law is to achieve the above objectives. Therefore, promoting the harmony and unity of tax collection and tax service is the only way to promote the process of tax administration according to law. The first is to give play to the effect of tax policy. Driven by the policy effect, we will ensure the healthy development of tax control economy, build an evaluation system of tax policy effect with "tracking the implementation, scientific and appropriate evaluation methods, moderate forward-looking policy suggestions and effective application of research results", fully implement various tax reform and tax policy adjustment measures, and achieve new breakthroughs in tax macro-control. The second is to standardize tax law enforcement behavior. We will build a standardized tax law enforcement security system with "sound system, strong technical support, immediate risk warning, dynamic process monitoring, strict assessment of results, and serious accountability" to achieve a new breakthrough in administering taxes according to law. The third is to promote tax payment in good faith according to law. -4-Build a new tax service system that starts with demand, is based on satisfaction, and finally complies with it, which is convenient, efficient, standardized and orderly, improve the tax service level in an all-round way, and achieve a new breakthrough in tax service. Third, in the new era, we should comprehensively promote the innovative development of tax collection and tax service, and properly handle the relationship between tax collection and tax service, which is a major issue related to the construction of tax mechanism and the development of tax science. We should neither look at them in opposition nor in isolation, but look at them dialectically to realize the dialectical unity of the two. (A) we must adhere to the dialectical view of tax collection and management and tax service. We should adhere to the principle of separate management of tax collection and management and tax service. On the one hand, we should innovate the tax service system under the guidance of professional planning and improving efficiency, and further consolidate and strengthen the compulsion and initiative of tax collection and management; On the other hand, it is necessary to optimize the tax service system and further enhance and improve the legality and effectiveness of tax service based on subdivision strategy and standard. One is to realize the separation of the two functions. It is necessary to straighten out the relationship between tax collection and tax service, recognize the reality that "management is not all about service, and service is all about management", and position and set the nature of the two from the aspects of target management, functional design and implementation procedures. The second is to realize the mutual integration of the two in the system. The ultimate goal of tax collection and tax service is to promote tax compliance. We should integrate tax collection and tax service from this height and embed tax service in the whole process of tax collection and management. The third is to achieve mutual promotion between the two in the process. In tax work, tax service and tax collection and management interweave and influence each other, and each tax activity node should be re-planned according to the principle of process science, and tax collection and management and tax service should be included equally to achieve mutual promotion. (two) we must adhere to the core concept of tax collection and management and tax service. With the continuous advancement of modern tax management, tax collection and service have become the core business of national tax work, and the quality and efficiency of tax collection and service level will also directly reflect the overall level of national tax work. First, we should consolidate the core position of collection, management and service. Today's national tax work development situation,-5-reflects that tax management will move towards the track of specialization, scientificity and standardization. Therefore, as the theme of national tax work, management and service will also develop in a more professional, standard and standardized direction, and their core position in the national tax department will be further strengthened, and their supporting role in the overall national tax work will be further reflected. The second is to implement the reform and innovation of tax collection and management system. Vigorously implement risk-oriented professional management of tax sources, build a modern tax collection and management system characterized by flat logic of tax collection and management, gradually realize the materialization of tax source management functions of management, further expand the scope of revenue collection management of key tax sources, key industries and trans-regional taxpayers, and accelerate the overall management of key tax sources of high-level tax management departments. The third is to continuously improve and optimize tax payment services. Accelerate the establishment of a modern tax service system and promote the development of tax service to institutionalization, process, standardization and characteristics. From the four angles of system innovation, demand orientation, optimal allocation and rights protection, we will establish and improve the comprehensive management mechanism of tax service, the continuous improvement mechanism of tax process, the demand tracking mechanism of tax service, the evaluation mechanism of tax service and the protection mechanism of taxpayers' rights and interests. (3) We must adhere to the development concept of tax collection and management and tax payment services. Strengthening the importance of the national tax department to gather wealth for the country and serve the macro-economy has not weakened the sense of urgency to improve tax services. From the requirements of adapting to the development of tax work, the current tax service needs to be continuously improved. First, we should build a multi-level tax service system. It is necessary to optimize and improve the multi-level tax platform system with the tax service section as the guide, the field tax service hall as the basis and the chain service of each unit as the main body, continuously strengthen the operation monitoring function of the tax service section, enlarge the resource gathering function of the tax service hall, and expand the whole process control function of each management branch. The second is to gather tax service resources. Further integrate the functions of resources sharing of national tax service, accelerate the process of convenient service of national tax joint taxation, strengthen the construction of information networking platform of national tax joint taxation, and realize the * * * sharing of various tax service information resources. The third is to implement hierarchical and classified management. Through the implementation of personalized management focusing on risk control for large enterprises, cluster management focusing on index supervision for small and medium-sized enterprises, and brand management focusing on distribution control for special risk enterprises, a professional management pattern is formed to effectively deal with various types.