In the process of building a modern tax governance system, the innovation of philosophies of taxpayer services and the establishment of comprehensive safeguard mechanisms are essential. Transitioning from the traditional "management-oriented" approach to a "service-oriented" model, prioritizing taxpayers' needs and rights and establishing a multidimensional safeguard system covering legal and organizational aspects will elevate taxpayer services beyond conventional administrative boundaries. This transition will cultivate an institutional ecosystem that drives high-quality development in taxation. This section willbe grounded in national (regional)strategic considerations, starting from internationally recognized philosophies of taxpayer services, and incorporating global best practices in legal frameworks, institutions, personnel, and funding. It will provide a comprehensive overview of key theories, practical experiences, and relevant insights in taxpayer services, while also introducing the corresponding Taxpayer Service Product. 

The philosophy of taxpayer services is the core principle and value orientation upheld by tax authorities in providing taxpayer services, reflecting their understanding of the service philosophy and the level of importance placed on taxpayers' needs and rights. The philosophy of taxpayer services is not only the core of taxpayer service work but also a crucial foundation for improving service quality and taxpayers' satisfaction.

Modern taxpayer services uphold a taxpayer-centric philosophy, reshaping the relationship between tax authorities and taxpayers. Moving beyond traditional enforcement-oriented management, they embrace a modern governance approach that balances both management and service. The proactive service mindset is integrated throughout the entire tax process, facilitating a shift from passive response to active service. Tax authorities should uphold fairness and justice, creating an orderly tax environment where all taxpayers are treated equally in terms of rights and obligations, and provided with services of equal quality. Tax authorities should strictly conduct relevant work in accordance with laws, regulations, and policies to ensure transparent and fair enforcement. Tax efficiency is enhanced through measures such as optimizing internal management and improving informatization level. Tax compliance costs for taxpayers are reduced by simplifying tax procedures. Philosophies of taxpayer services emphasize enhancing tax awareness and promoting tax compliance through high-quality taxpayer service, achieving a win-win cooperation between tax authorities and taxpayers. Meanwhile, with the rise of digital transformation, the philosophies of taxpayer services are rapidly evolving toward intelligence, personalization, and collaboration to meet new demands in the current landscape. 

Legal safeguard is a crucial foundation for establishing the legitimacy and universality of a system. Legal safeguard for taxpayer services refers to establishing an appropriate legal framework to codify the scope, fundamental requirements, and basic methods of taxpayer services, ensuring they become an integral part of tax-related work. It arises from the legal requirements concerning the rights and obligations of both tax authorities and taxpayers, reflecting the equal standing between the two parties. Taxpayer services provided by tax authorities inherently fall within the scope of administrative law enforcement, constituting a statutory administrative act that must comply with legal standards.

Modern nations (regions) often establish the legal status of taxpayer services through legislation, clearly defining the service content, standards, methods, and protecting taxpayers' rights, while also imposing strict legal liabilities for service negligence. This measure aims to legally define taxpayers' rights and interests and tax authorities' service obligations, strive a balance between tax administration efficiency and protection of taxpayers' rights and interests, prevent excessive intervention or inadequate services, and provide clear legal guidance for taxpayer service practices. 

Organizational safeguard is a crucial foundation for providing high-quality services. A scientifically sound and rational organizational structure is key to the effective implementation of taxpayer service, establishing a clear hierarchy and a collaborative working framework. Subordinate departments are responsible for implementation and execution, promptly reporting any issues and suggestions encountered during taxpayer service delivery, while superior departments establish taxpayer service policies and standards, ensuring seamless coordination and efficient operation of taxpayer service efforts.

Globally, the responsibilities of tax authorities vary due to differences in politics, law, economics, government traditions, cultural traditions, and historical contexts, resulting in diverse organizational structures, functional divisions, and department names for taxpayer services. Some jurisdictions establish independent taxpayer service departments, while others form interdepartmental committees to coordinate collaboration among government agencies such as finance, taxation, and customs. For example, China has established dedicated taxpayer service departments at all levels, from central to local governments, to manage and coordinate taxpayer service work. These organizational safeguards clearly define responsibilities and optimize resource allocation, thereby enhancing the efficiency of taxpayer service operations. 

The development of taxpayer service shows a trend of coordinated evolution within a multidimensional support system. In addition to the legal and organizational safeguards mentioned above, talent, funding, and technological support are equally important.

Talent support is the core engine of the taxpayer service system. Through establishing regular training mechanisms, specialized programs, and talent pipelines, tax personnel can enhance their professional skills and service awareness. We should encourage tax personnel to participate in professional competitions and academic exchanges to build a high-caliber taxpayer service team. Allthese measures ensure accurate policy interpretation, efficient implementation, and personalized services for sustained performance improvement. For example, the "China-OECD LLM Programme on Taxation"is open to global enrollment, aiming to cultivate highly qualified and versatile tax professionals who are proficient in international tax rules. They possess professional expertise, strong practical skills, and a spirit of reform and innovation.

Funding is the essential foundation for the operation of the taxpayer service system. Sufficient investment in digitalization, public outreach, and service infrastructure directly enhances the coverage, convenience, and efficiency of taxpayer services by enabling process optimization and driving service innovation. For example, it is reported that IRS(Internal Revenue Service)allocates 10% to 15% of its annual tax revenue specifically for taxpayer services to ensure the smooth operation of tax-related services.

Digitalization is the key driver of the taxpayer service system. Big data analytics examines taxpayers' behavior and preferences to enable targeted service delivery, while artificial intelligence, blockchain and other technologies help streamline processes, enhance security, and improve convenience and safety. For example, China extensively utilizes modern information technology to establish integrated taxpayer service platforms.

To design a taxpayer service top-level design and foundational system that aligns with national conditions while keeping pace with the times, we introduce the Taxpayer Service Product No.1: The Cornerstone of Building a Harmonious Tax Environment: Taxpayer Service Philosophy and Safeguards (to be released in 2026).