律师税务法律服务业务在国外十分活跃，其业务范围已渗透到税收活动的各个领域。但我国律师在这一领域的开拓，几乎还是空白。随着我国社会主义市场经济发展，公民整体纳税意识的增强，特别是在２１世纪全球经济一体化的冲击下，这一领域亟待我国律师大显身手。一、２１世纪急? Lawyers tax legal services business is very active in foreign countries, its business scope has infiltrated all areas of tax activities. However, the development of our lawyers in this field is almost still blank. With the development of the socialist market economy in China and the increasing awareness of citizens as a whole in paying taxes, especially in the global economic integration of the 21st century, there is an urgent need for our lawyers to show their talents. First, the 21st century emergency?