税收现代化是国家治理体系和治理能力现代化的重要组成部分。提升税收治理能力,推进税收现代化建设,是新形势下中国税务机关的重大改革内容与举措。近年来,中国国家税务总局先后发布实施了《全国税务机关出口退(免)税管理工作规范》、《全国税务机关纳税服务规范》、《全国税收征管规范》、《国家税务局地方税务局合作工作规范》等四个税收工作规范。“四个规范”以税务部门业务需要和纳税人服务需求为 Taxation modernization is an important part of the modernization of the country’s governance system and governance capacity. To enhance the ability of tax administration and to promote the modernization of taxation are the major reform contents and measures for the Chinese tax authorities under the new situation. In recent years, the State Administration of Taxation of the People’s Republic of China has promulgated and implemented the “Norms for the Administration of Export Tax Rebate (Exemption) Taxes of the National Tax Authorities”, the “Norms of Tax Services of the National Tax Authorities”, the “Regulations of the People’s Republic of China on Tax Collection and Administration,” the “ Work standards ”and other four tax work standards. “Four norms ” to tax department business needs and taxpayers service needs