摘 要随着我国经济步入发展新常态，税收工作呈现出机遇与挑战并存的显著特征按照推进简政放权和税收征管体制改革的要求，地税机关必然要由传统的管理监督型实现向现代服务型的转变。立足这一时代背景和东莞市地方税务局的纳税服务实践，综合运用新公共管理理论和统计分析、案例分析、比较归纳等方法，学习借鉴国内外纳税服务有益经验，着眼于税务机关与纳税人、纳税服务与经济发展良性互动，围绕地方税务系统纳税服务的主要问题、理念创新、机制优化等进行深入思考，系统性地提出了优化纳税服务机制的路径和措施。关键词：新常态，纳税服务，工作机制，优化措施 AbstractWiththe development of China's economy enters a new normal ,taxation has presentedthe salient features of having opportunities and challenges both; in accordancewith the requirements of streamlining government and delegating authorities,tax administration reform, local tax authority is bound to achieve from thetraditional management and supervision to modern service. Against thisbackground and the tax services practice of Dongguan Municipal Local TaxationBureau , the integrated use of new public management theory and statisticalanalysis, case studies, comparative induction and other methods, to learn fromthe useful experience of domestic and international tax services, focusing onthe tax authorities and the taxpayer , tax services and economic development,positive interaction, the main issues surrounding the local tax system, taxservices, innovative ideas, mechanisms and optimization in-depth reflection,proposed mechanism path and measures of optimization tax service systematic.Key Words: the new normal, tax service, working mechanism, optimization measures第一章 绪论1.1 选题的理论意义和现实意义1.1.1 选题的理论意义随着中国经济步入发展新常态，税收工作呈现出机遇与挑战并存的显著特征优化纳税服务是经济发展新常态下，推动税收事业持续发展的客观需要，对于创新纳税服务措施，构建和谐征纳关系，推动经济促进税收、税收服...
