1.税收服务法制化。法制化是税收管理的目标。作为征收管理的基础,税收服务法制化是依法治税的必要条件。(1)应将税收服务法律化。在澳大利亚,是通过税务部门制定、议会确定的形式印发“纳税人宪章”,明确纳税人依据法律拥有的权利,以及应获得的税收服务及其标准,以法律形式确保纳税人的权益。我国现行的《税收征管法》已将税收服务制度法律化,但这仍显不够。立法部门应建立专门法规,以确立有关部门 1. Taxation services legalized. Legalization is the goal of tax administration. As the basis of collection management, the legalization of taxation service is a necessary condition for taxing by law. (1) The tax service should be legalized. In Australia, the taxpayer’s charter is issued through the tax department and is determined by the legislature. The taxpayers ’rights and interests are clearly established by taxpayers and the tax services and standards should be obtained to ensure that taxpayers’ rights and interests are protected by law. China’s current “Tax Administration Law” has the tax service system legalized, but this is still not enough. Legislation department should establish special regulations to establish the relevant departments