税收是保证国家机器运转的经济基础和宏观调控的重要手段,税收工作的成效直接关系着小康社会的实现进程,关系到人民群众的切身利益。把服务理念和服务机制引入税收工作,是税务部门落实“三个代表”重要思想最集中的体现。但是,长期以来税务机关“重管理轻服务”的思想,严重制约着纳税服务工作的深入发展。随着税务工作的深入和法制建设的不断加强,纳税人在履行自己义务的同时,对自己应该得到的相应权利有了进一步的要求;税务机关传统的 Taxation is an important means of ensuring the economic foundation and macro regulation and control of the operation of state machinery. The effectiveness of taxation work directly relates to the realization of a well-off society and the vital interests of the masses of the people. Introducing the service concept and service mechanism into the tax work is the most concentrated manifestation of the tax department’s implementation of the important thinking of the ’Three Represents.’ However, for a long time, the tax administration has seriously restricted the further development of the tax service. With the deepening of taxation work and the constant strengthening of the legal system, taxpayers have further requirements on the corresponding rights they deserve while fulfilling their own obligations. The traditional tax authorities