整治企业经营环境是省委、省政府针对当前部分企业负担过重、经营环境不优等状况，开展的一次重要活动。作为基层的国税执法部门，担负着为国聚财、依法行政和为纳税人服务的双重职责，如何做到执法与服务并重就成为税务部门落实整治企业经营环境工作的重点。为此，南阳市国税 Remediation business environment is the provincial government for the current part of the business overburdened, the business environment is not good and so on, to carry out an important event. As the grassroots tax law enforcement department, it shoulders the dual responsibilities of collecting wealth, administering the country according to law and serving the taxpayers, and how to make both law enforcement and service the focus of the tax department in implementing the remediation business environment. To this end, Nanyang City State tax