一、牢固树立税收人本观在依法治税原则下，优化纳税服务应重点把握好以下几个方面：一是准确理解执法与服务的内涵，正确处理执法与服务的关系，实现执法与服务的有机结合，既要公开、公平、公正地执行税法，规范执法行为，又要切实保障纳税人的合法权益，做到在执法中服务， First, firmly establish the tax people view Under the principle of tax law, optimizing tax services should focus on the following aspects: First, an accurate understanding of the meaning of law enforcement and services, the relationship between law enforcement and service to correctly handle the law enforcement and service Organic combination, it is necessary to open, fair and impartial implementation of the tax law, standardize law enforcement activities, but also effectively protect the legitimate rights and interests of taxpayers, so that law enforcement services,