纳税服务的内涵有狭义与广义之分,当前对纳税服务的讨论多在其狭义范围内,即仅从税务机关的服务职能或职责出发,但这与纳税服务的宗旨还相距甚远。本文认为,现代市场经济条件下,税收管理工作必须从广义角度来定位纳税服务的范围,也就是说纳税服务工作应该贯穿于税收立法、税收执法和税收司法全过程。 The connotation of tax service is narrow and broad. The current discussion of tax service is mostly within its narrow scope, that is, it only starts from the service function or duty of the tax authority, but it is far from the purpose of tax service. This paper argues that under the condition of modern market economy, tax administration must locate the range of tax service from a broad perspective. That is to say, tax service should run through the whole process of tax legislation, tax law enforcement and tax administration.