目前，有些地方的税务部门，在法定的纳税申报期的最后一天，打电话给还没到办税服务厅办理纳税申报的纳税户，告知已是纳税期限的最后一天，催促其尽快办理有关申报纳税事宜。笔者以为，这是一项融洽征纳关系，提高征管质量的有效措施。 公民有依法履行纳税的义务，这是我国《 At present, tax authorities in some places call the taxpayers who have not yet completed the tax declaration for the tax office on the last day of the statutory declaration period and inform them that they are the last days of the tax period, urging them to handle the declaration as soon as possible Tax issues. In my opinion, this is an effective measure for harmonious relations and raising the quality of collection and administration. Citizens have the obligation to pay taxes according to law, which is our country’s "