税务机关在税收征管中，担负着双重任务，一是代表国家行使税收征管执法权，是贯彻执行国家税收各项法律法规和有关规定的执法机构；二是对纳税户而言，税务机关又是为纳税户提供各项税务服务的保障机构。就征纳关系来讲，税务机关与纳税户应该是平等的关系。税务机关在税收征 Tax authorities in tax collection and management, shouldering the dual tasks, first, on behalf of the state exercise the power of tax collection and administration, is the implementation of the state tax laws and regulations and the relevant provisions of the law enforcement agencies; Second, taxpayers, the tax authorities is Taxpayers to provide all kinds of tax services, security agencies. In terms of levying a relationship, the tax authorities and taxpayers should have equal relations. Tax authorities in the tax collection