一、探讨纳税服务大厅业务外包的现实意义税务部门纳税大厅是为纳税人提供纳税服务的窗口,主要业务是受理纳税申报、税务咨询、发票发售等服务性工作。如今税务部门在目前的体制下,难以解决现在面临着的公共服务需求增长和变化以及提供公共服务高成本和低效率之间的矛盾。囿于税务管理资源的有限性,迫切需要公共服务来补充,切实减轻征纳双方的负担。在2013年全国税务工作会议上,国家税务总局局长王军提出:“税收改革发展的总目标是到2020 First, to explore the practical significance of tax service hall business outsourcing tax department tax hall is to provide taxpayers tax service window, the main business is to accept the tax returns, tax advice, invoices and other service work. Under the current system, the tax department is now struggling to resolve the ongoing conflicts between the growth and changes in demand for public services and the high costs and inefficiencies of providing public services. In view of the limited tax management resources, there is an urgent need for public services to supplement and effectively reduce the burden on both parties. At the 2013 National Tax Conference, Wang Jun, director of the State Administration of Taxation, put forward: ”The overall goal of tax reform and development is to 2020