广大纳税人是市场经济的主体,是推进税收事业科学发展的重要力量。保护纳税人合法权益,既是税务机关的法定义务,也是纳税人的核心诉求;既是优化纳税服务、建设服务型税务机关的重要内容,也是坚持依法行政、营造良好税收环境的具体体现;既有利于激发经济发展的内生动力,也有利于构建和谐征纳关系,促进社会和谐稳定。近年来,各级税务机关高度重视保护纳税人合法权益工作,采取了一系列行之有效的措施,取得积极成效。设立专门的纳税 The majority of taxpayers are the main body of the market economy and an important force in promoting the scientific development of tax revenue. To protect the legitimate rights and interests of taxpayers is not only the statutory obligation of tax authorities but also the core demand of taxpayers. It is not only an important part of optimizing tax services and building a tax-type service tax authority, but also a concrete manifestation of insisting on administration according to law and creating a favorable tax environment. To stimulate the internal dynamics of economic development is also conducive to building a harmonious relationship and promoting social harmony and stability. In recent years, the tax authorities at all levels have attached great importance to protecting the legitimate rights and interests of taxpayers and have taken a series of effective measures to achieve positive results. Set up a special tax payment