为贯彻落实《深化(hua)国(guo)税(shui)(shui)(shui)、地(di)(di)税(shui)(shui)(shui)征管体制(zhi)改革(ge)方案》及《国(guo)家税(shui)(shui)(shui)务(wu)(wu)局 地(di)(di)方税(shui)(shui)(shui)务(wu)(wu)局合作(zuo)工(gong)作(zuo)规范(fan)（2.0版）》要求(qiu)，近(jin)日(ri)，国(guo)家税(shui)(shui)(shui)务(wu)(wu)总局印(yin)发《关于(yu)国(guo)税(shui)(shui)(shui)、地(di)(di)税(shui)(shui)(shui)办(ban)(ban)税(shui)(shui)(shui)服务(wu)(wu)厅合作(zuo)共建的(de)指导意见》，对全面(mian)推进(jin)国(guo)税(shui)(shui)(shui)、地(di)(di)税(shui)(shui)(shui)办(ban)(ban)税(shui)(shui)(shui)服务(wu)(wu)厅合作(zuo)共建工(gong)作(zuo)进(jin)行部(bu)署，力求(qiu)2016年(nian)底前(qian)实现办(ban)(ban)税(shui)(shui)(shui)业务(wu)(wu)“前(qian)台(tai)一家受理、后台(tai)分别处理、现实办(ban)(ban)结(jie)反馈(kui)”的(de)服务(wu)(wu)模式(shi)，着力解决纳税(shui)(shui)(shui)人办(ban)(ban)税(shui)(shui)(shui)“多头跑、跑多次”的(de)问题，不断提升纳税(shui)(shui)(shui)人获得(de)感和满(man)意度。

税(shui)务(wu)总局纳(na)税(shui)服(fu)务(wu)司有关负责人(ren)介(jie)绍，国(guo)税(shui)、地税(shui)办税(shui)服(fu)务(wu)厅合作共建(jian)，是(shi)(shi)税(shui)务(wu)部门转变职能、提高效(xiao)能的必然要求(qiu)，是(shi)(shi)回应纳(na)税(shui)人(ren)需求(qiu)、优化纳(na)税(shui)服(fu)务(wu)的重(zhong)要举措，是(shi)(shi)整合服(fu)务(wu)资源、提高办税(shui)效(xiao)率的具体体现。

《意见》明确共建(jian)工(gong)作(zuo)坚(jian)持需求导(dao)向(xiang)、便捷高效、厉(li)行节约的原则，采(cai)(cai)取(qu)国税(shui)(shui)(shui)(shui)(shui)(shui)地(di)税(shui)(shui)(shui)(shui)(shui)(shui)互设窗口(kou)、共建(jian)办(ban)(ban)税(shui)(shui)(shui)(shui)(shui)(shui)服务(wu)(wu)(wu)(wu)厅、共驻(zhu)(zhu)(zhu)政务(wu)(wu)(wu)(wu)服务(wu)(wu)(wu)(wu)中心三种方(fang)式(shi)。采(cai)(cai)取(qu)国税(shui)(shui)(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)互设窗口(kou)方(fang)式(shi)的，派驻(zhu)(zhu)(zhu)窗口(kou)和工(gong)作(zuo)人(ren)员负(fu)责办(ban)(ban)理(li)派出单位的税(shui)(shui)(shui)(shui)(shui)(shui)收业务(wu)(wu)(wu)(wu)，并(bing)接(jie)受所驻(zhu)(zhu)(zhu)办(ban)(ban)税(shui)(shui)(shui)(shui)(shui)(shui)服务(wu)(wu)(wu)(wu)厅的日常管理(li)；采(cai)(cai)取(qu)国税(shui)(shui)(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)共建(jian)办(ban)(ban)税(shui)(shui)(shui)(shui)(shui)(shui)厅方(fang)式(shi)的，重在适度整合(he)资源和深(shen)度挖(wa)潜提质(zhi)，实(shi)行双方(fang)共管、共用，实(shi)现(xian)国税(shui)(shui)(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)业务(wu)(wu)(wu)(wu)一窗通办(ban)(ban)；采(cai)(cai)取(qu)国税(shui)(shui)(shui)(shui)(shui)(shui)、地(di)税(shui)(shui)(shui)(shui)(shui)(shui)共驻(zhu)(zhu)(zhu)政务(wu)(wu)(wu)(wu)服务(wu)(wu)(wu)(wu)中心方(fang)式(shi)的，办(ban)(ban)税(shui)(shui)(shui)(shui)(shui)(shui)窗口(kou)能够办(ban)(ban)理(li)主要涉税(shui)(shui)(shui)(shui)(shui)(shui)业务(wu)(wu)(wu)(wu)，并(bing)积极创造(zao)条件(jian)开展联(lian)合(he)办(ban)(ban)税(shui)(shui)(shui)(shui)(shui)(shui)。各地(di)可(ke)以结合(he)实(shi)际，选择(ze)一种或(huo)多种方(fang)式(shi)实(shi)现(xian)合(he)作(zuo)共建(jian)的目(mu)标。

《意(yi)见》要求各地(di)(di)国(guo)税(shui)(shui)(shui)、地(di)(di)税(shui)(shui)(shui)机关统一思(si)想、密切配合(he)、通力协作，联合(he)制定合(he)作共建(jian)办税(shui)(shui)(shui)服务厅人员管理、办理流程、岗位职责、绩效(xiao)考评、应急(ji)处理等各项制度，共同搭建(jian)合(he)作平台、协商合(he)作内(nei)容、拓展合(he)作方式、解决突(tu)出(chu)问(wen)题，确保国(guo)税(shui)(shui)(shui)、地(di)(di)税(shui)(shui)(shui)合(he)作共建(jian)办税(shui)(shui)(shui)服务厅的(de)各项工作顺(shun)利开展。