在税收征纳关系的范畴内，执法与服务是税务机关日常工作的基本内容。要建立良好稳定的税收秩序，即需要严格执法，又需要优质服务，这样，多层次多维度的协调适应。严格执法，就是指税务人员要按照税法规定的职责和权限，不可以有任何的随意性和所谓的灵性、弹性，而必须严格 In the context of tax collection and administration, law enforcement and service are the basic contents of the daily work of tax authorities. To establish a good and stable tax order, which requires strict law enforcement, but also the need for quality service, so that multi-level coordinated multi-dimensional adaptation. Strict law enforcement refers to the tax officers should follow the duties and powers of tax law, can not have any arbitrary and so-called spirituality, flexibility, but must be strict