建立办税服务厅是税收征管模式从传统的“专管员管户”制度向新型征管模式转变过程中采取的一个重大举措,应该说,办税服务厅在促进征管模式转变,促进税收征管效率的提高以及方便纳税人等方面起到了积极的作用,但在办税服务厅的建设及运行过程中仍然存在着一些不如人意的地方,下面仅就办税服务厅的建设阐述笔者意见,以求抛砖引玉。 The establishment of tax office is a major measure taken by the tax collection and administration system from the traditional system of “specialized manager and custodian” to the new collection and management mode. It should be said that the Office of Tax Service in promoting the transformation of collection and management mode and promoting the efficiency of tax collection and administration The improvement and convenience of taxpayers have played a positive role, but there are still some unsatisfactory places in the process of construction and operation of the Tax Service Hall. Only the author’s opinions on the construction of the Office of Tax Service Hall Initiate